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
- HTRASPORTO E MAGAZZINAGGIO
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.2Attività di supporto ai trasporti
- 52.22.0Servizi di supporto al trasporto marittimo e per vie d'acqua interne
- 52.22.01Liquefazione e rigassificazione di gas a scopo di trasporto marittimo e per vie d'acqua interne
Description
- liquefaction and regasification of natural gas for the purpose of water transport done off the mine site
Exclusion notes
Excluded from group 52.2:
- intermediation service activities for freight transport, see 52.31
- intermediation service activities for passenger transport, see 52.32
- remote surveillance activities, see 80.09
Excluded from class 52.22:
- dredging and waterway maintenance, see 42.91
- cargo handling, see 52.24
- amusement and recreation activities related to the infrastructure of marinas, see 93.29
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.22.01— Liquefazione e rigassificazione di gas a scopo di trasporto marittimo e per vie d'acqua effettuata al di fuori del sito di estrazione(corrispondenza diretta)