Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- 35Fornitura di energia elettrica, gas, vapore e aria condizionata
- 35.30.00Fornitura di vapore e aria condizionata
Description
- production, collection and distribution of steam and hot water for heating, power and other purposes
- production and distribution of cooled air (e.g. for air conditioning supply)
- production and distribution of chilled water for cooling purposes
- production of ice from natural water for cooling purposes
- storage of thermal energy
Exclusion notes
Excluded from class 35.30:
- manufacturing of edible ice, see 10.52
- manufacturing of edible ice, see 10.52
- production of heat/steam by conversion of waste materials, see 38.22
Frequently asked questions
I operate a district heating network that supplies steam and hot water to a neighbourhood: does ATECO code 35.30.00 apply?
Yes. The production, collection, and distribution of steam and hot water for heating or motive power falls under 35.30.00, as does urban district heating. If the plant also generates electricity from non-renewable sources, the electrical generation must be classified separately under 35.11.00.
I produce and distribute chilled air and chilled water for air conditioning: is that ATECO code 35.30.00 or plant installation?
It is 35.30.00 when you produce and distribute chilled air or chilled water as a supply service — for example, centralised cooling for a residential or commercial complex. The production of ice from natural water for cooling purposes also falls here. The physical installation of heating and cooling systems within a building is, however, construction work and does not belong under this code.
I store thermal energy in tanks and release it to the heating network when needed: does ATECO code 35.30.00 apply?
Yes. Thermal energy storage is listed among the activities of 35.30.00 because it supports the heat supply of the same network. Distinct from this is the storage of gaseous fuels (natural gas, hydrogen) for the gas network, which has its own code under 35.24.00.
My plant operates in cogeneration mode — it supplies heat to the neighbourhood and also sells electricity to the grid: how do I split the codes?
You generally keep the two outputs separate. The supply of heat, steam, or hot water to the neighbourhood is 35.30.00; electricity sold to the grid from fossil fuels is electricity generation and falls under 35.11.00. What matters is what each activity supplies, not the fact that a single plant produces both.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 35.30.00— Fornitura di vapore e aria condizionata(corrispondenza diretta)