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
- CATTIVITÀ MANIFATTURIERE
- 19Fabbricazione di coke e prodotti derivanti dalla raffinazione del petrolio
- 19.20Fabbricazione di prodotti derivanti dalla raffinazione del petrolio e prodotti da combustibili fossili
- 19.20.30Miscelazione di gas petroliferi liquefatti (GPL) e loro imbottigliamento
Exclusion notes
Excluded from division 19:
- extraction of natural gas (methane, ethane, butane or propane), see 06.20
- manufacture of petrochemicals from refined petroleum and manufacture of liquid biofuels, see division 20
- manufacture of industrial gases, see 20.11
- manufacture of such gases (e.g. butane, propane) in other units, see 20.14
- manufacture of gases other than petroleum gases for the provision of gaseous fuels through a permanent supply network (for example, coal gas, water gas, producer gas, gasworks gas), see 35.21
Excluded from class 19.20:
- manufacture of solid fuels from biomass, see 16.26
- manufacture of liquid biofuels, see 20.51
- manufacture of articles of asphalt or similar material, e.g. petroleum bitumen or coal tar pitch, see 23.99
Frequently asked questions
I blend and bottle LPG into cylinders — is that 19.20.30 or does it fall under petroleum refining?
It's 19.20.30. This code covers precisely the blending of liquefied petroleum gas and its packaging into cylinders or tanks. Refining that produces LPG as a by-product belongs to 19.20.10. The key question is whether your activity is packaging LPG or refining crude oil.
I only distribute and sell LPG cylinders — I don't do the blending. Do I still need 19.20.30?
No. If you simply distribute or sell LPG without blending or bottling it, that is not manufacturing. 19.20.30 sits within manufacturing because it covers the blending process and filling of cylinders. The mere resale of bottled gas belongs to trade, outside division 19; producers of other petroleum derivatives should look at 19.20.20 instead.
I also bottle oxygen and nitrogen alongside LPG — does 19.20.30 cover all of that?
Not for oxygen and nitrogen. 19.20.30 covers petroleum-derived LPG — that is, the blending and bottling of liquefied petroleum gas. Industrial and medical inorganic gases in compressed or liquefied form, such as oxygen, nitrogen, and CO2, fall under 20.11.00. The distinguishing factor is the nature of the gas: petroleum-derived here, industrial inorganic there.
I refine the crude oil myself and then bottle the LPG I produce — two codes or just 19.20.30?
Usually two separate activities. If LPG emerges as a by-product of your refining operation, that part is petroleum refining, 19.20.10. 19.20.30 applies to the standalone activity of blending and bottling LPG into cylinders. The deciding factor is whether the gas originates inside the refinery or whether you package LPG as a business in its own right.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 19.20.30— Miscelazione di gas petroliferi liquefatti (GPL) e loro imbottigliamento(corrispondenza diretta)