ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 52.22.01— Liquefazione e rigassificazione di gas a scopo di trasporto marittimo e per vie d'acqua interne(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- HTRASPORTO E MAGAZZINAGGIO
- 52MAGAZZINAGGIO E ATTIVITÀ DI SUPPORTO AI TRASPORTI
- 52.2ATTIVITÀ DI SUPPORTO AI TRASPORTI
- 52.22.0Attività dei servizi connessi al trasporto marittimo e per vie d'acqua
- 52.22.01Liquefazione e rigassificazione di gas a scopo di trasporto marittimo e per vie d'acqua effettuata al di fuori del sito di estrazione
Frequently asked questions
I liquefy gas for loading onto LNG tankers, outside the extraction site: is the code 52.22.01 or the one for land transport?
It is 52.22.01. The liquefaction and regasification of natural gas for the purpose of maritime and inland waterway transport, carried out outside the extraction site, falls here. If the same processing is intended for road or rail transport, the correct code is 52.21.90.
I operate a coastal regasification terminal linked to sea transport: is it 52.22.01 or a port service?
It is 52.22.01 for the liquefaction and regasification element intended for water transport. General support services for maritime transport — other than gas processing — fall under 52.22.09 instead.
If the liquefaction takes place inside the gas extraction site, does it still fall under 52.22.01?
No. This code applies only to processing carried out outside the extraction site. When it occurs within the extraction site, the activity is linked to extraction, i.e. 06.20.00.
