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
- 20Fabbricazione di prodotti chimici
- 20.5Fabbricazione di altri prodotti chimici
- 20.51.00Produzione di biocarburanti liquidi
Description
- manufacture of biodiesel
- manufacture of ethanol from biomass
- manufacture of mixtures of bioethanol and ethers partially derived from biomass
- manufacture of liquid biofuels even if processes use waste as an input
Exclusion notes
Excluded from class 20.51:
- manufacture of solid fuels from vegetable biomass, see 16.26
- manufacture of ethyl alcohol other than for bioethanol biofuels, see 20.14
- manufacture of explosives, see 20.59
Frequently asked questions
I produce biodiesel and ethanol from biomass: is it 20.51.00 or other petroleum refining products?
It is 20.51.00. Biodiesel, biomass-derived ethanol and blends of bioethanol with biomass-derived ethers all belong here, even when the process uses waste as a raw material. The blending of biofuels with petroleum products, such as gasohol, falls under 19.20.90 instead. The key distinction is whether you start from biomass or blend with petroleum.
I produce ethanol: does it fall under 20.51.00 or under basic organic chemicals?
It depends on the origin. Biomass-derived ethanol used as a biofuel falls under 20.51.00. Synthetic ethyl alcohol as a basic organic chemical product falls under 20.14.00 instead. What matters is whether the ethanol comes from biomass or from chemical synthesis.
I make biodiesel from waste vegetable oils and scraps: is it 20.51.00 or waste treatment?
It is 20.51.00. The production of liquid biofuels remains here even when the process uses waste as a raw material, because the end product is a biofuel. The refining of crude oil into fossil fuels falls under 19.20.10 instead. The distinction lies in the output: biofuel from biomass here, fuel from crude oil there.
I produce biodiesel and then blend it with petroleum diesel before selling it: does it all fall under 20.51.00?
No for the blended product. The manufacture of biodiesel and biomass-derived ethanol is 20.51.00, but the blending of biofuels with petroleum products, such as gasohol, uses code 19.20.90. What matters is whether you manufacture the biofuel or blend it with petroleum.