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
- 35.12.00Produzione di energia elettrica da fonti rinnovabili
Description
- operation of generation facilities that produce electricity from renewable sources (e.g. gaseous biofuels, hydropower, on-shore and off-shore wind power, photovoltaic solar energy and thermal solar energy, geothermal energy and tide, wave and ocean energy)
- operation of generation facilities that produce electricity from renewable sources by Renewable Energy Communities (RECs)
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 35.12:
- production of electricity from non-renewable sources, see 35.11
- 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 solar or wind power plant — is that ATECO code 35.12.00?
Yes. 35.12.00 covers the production of electricity from renewable sources: solar photovoltaic and solar thermal, onshore and offshore wind, hydroelectric, geothermal, gaseous biofuels, and tidal and wave energy. It is the use of a renewable source that places this activity here rather than in 35.11.00.
Does a Renewable Energy Community (REC) that generates electricity use 35.12.00?
Yes. The Italian description of 35.12.00 explicitly mentions the operation of renewable generation plants by Renewable Energy Communities. It is the reference code for any entity that produces green energy, including RECs.