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
- 35Fornitura di energia elettrica, gas, vapore e aria condizionata
- 35.2Produzione di gas e distribuzione di combustibili gassosi mediante condotte
- 35.21.00Produzione di gas
Description
- 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)
- production of gaseous fuels for energy supply through a gas distribution network (e.g. by carbonation of coal, gasification of lignite, electrolysis or methanisation)
- production of gaseous fuels for energy supply with a specified calorific value, by purification, blending and other processes from gases of various types, including natural gas or hydrogen
- production of biogas for the purpose of gas supply (e.g. from sewage sludge, manure, waste)
- production of gaseous biofuels for energy supply through a gas distribution network
- cleansing of biogas for energy supply through a permanent network
- regasification of natural gas for distribution through mains
Exclusion notes
Excluded from group 35.2:
- extraction of crude natural gas, see 06.20
- activities of brokers or agents that arrange the sale of gaseous fuels over gas distribution systems operated by others, see 35.4
- transport, usually over long distances, of gas through pipelines, see 49.50
- separate operation of gas pipelines, typically done over long distances, connecting producers with distributors of gas, or between urban centres, see 49.50
Excluded from class 35.21:
- extraction of crude natural gas, see 06.20
- production of coke oven gas, see 19.10
- manufacture of refined petroleum products, see 19.20
- production of liquefied petroleum gas (LPG), see 19.20
- manufacture of industrial gases, see 20.11
- production of hydrogen, not for energy supply through a network, see 20.11
- manufacture of basic organic gases, not for energy supply through a network, see 20.14
- production of blast furnace gas, see 24.10
Frequently asked questions
I produce biomethane from a biogas plant and inject it into the grid: is that 35.21.00 or does it stay agricultural?
It is usually 35.21.00 when the gas produced is purified and injected into the distribution network as a fuel. The deciding factor is the end use: here the biogas or biomethane serves to supply energy through the network. If instead you produce biogas from waste without injecting it into the network — burning it on site or treating it as a by-product — you fall under materials recovery; see 38.21.40. The sole generation of electricity from renewable sources falls under 35.12.00.
I carry out LNG regasification for injection into pipelines: does that fall under gas manufacture 35.21.00?
I gasify lignite and coal to obtain fuel gas for the network: is that 35.21.00 or electricity generation?
It is 35.21.00. The production of gaseous fuels by gasification of lignite or carbonisation of coal, when it serves to supply energy through the gas network, is listed among the activities of this code. The deciding factor is that the final product is gas destined for the network. If instead you burn those same fuels in a power plant to generate electricity, the activity becomes 35.11.00.
I produce blast-furnace gas as a by-product of iron processing: does that fall under 35.21.00?
Usually not. Blast-furnace gas arising from steelmaking is considered part of the iron and steel manufacturing process, ATECO code 24.10.00. 35.21.00 applies to those who produce gas as a standalone activity for injection into the distribution network — for example, producer gas, water gas, or purified biomethane.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 35.21.00— Produzione di gas(corrispondenza diretta)