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
- 35Fornitura di energia elettrica, gas, vapore e aria condizionata
- 35.1Produzione, trasmissione e distribuzione di energia elettrica
- 35.11.00Produzione di energia elettrica da fonti non rinnovabili
Description
- operation of generation facilities that produce electricity from non-renewable sources (e.g. natural gas, coal, and other fossil fuels), and from emission-free non-renewable sources (e.g. nuclear)
Exclusion notes
Excluded from group 35.1:
- separate production and distribution of steam and heat, see 35.3
- activities of electric power brokers or agents that arrange the sale of electricity via power distribution systems operated by others, see 35.4
Excluded from class 35.11:
- production of electricity from renewable sources, see 35.12
- production of electricity as part of the storage of electricity, see 35.16
- pretreatment of waste for energy recovery, see 38.22
Frequently asked questions
I operate a gas, coal or nuclear power plant — is that ATECO code 35.11.00?
Yes. 35.11.00 covers the production of electricity from non-renewable sources: natural gas, coal, other fossil fuels and zero-emission non-renewable sources such as nuclear. The key criterion is the source used to generate the electricity.
What is the difference between 35.11.00 and 35.12.00 for electricity producers?
The source. Non-renewable sources — fossil fuels and nuclear — fall under 35.11.00; renewable sources such as solar photovoltaic, wind, hydroelectric and geothermal fall under 35.12.00.
I generate electricity and also sell it — do I need only 35.11.00?
Usually not, if the sale is a distinct activity. Generation falls under 35.11.00, while the trading of electricity on your own account falls under 35.15.00. Use the code that represents the greater share of your activity as primary.