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
- 35.2Produzione di gas e distribuzione di combustibili gassosi mediante condotte
Description
Notes from sub-category 35.21.00:
- 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
Notes from sub-category 35.22.00:
- transport, distribution and supply of gaseous fuels of all kinds through a system of mains
- rental and leasing of gas utility networks
Notes from sub-category 35.23.00:
- sale of gaseous fuels through mains on own account
Notes from sub-category 35.24.00:
- storage of gaseous fuels
- storage of hydrogen gas
Exclusion notes
- 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
Excluded from class 35.22:
- transport, usually over long distances, of gas through pipelines, see 49.50
Excluded from class 35.23:
- sale of gaseous fuels through mains on the account of others, see 35.40
- wholesale of bottled gaseous fuels, see 46.81
- retail sale of gaseous fuel for motor vehicles and motorcycles, see 47.30
- retail sale of household fuel oil and bottled gas, see 47.78
Excluded from class 35.24:
- gas liquefaction for mine site transport, see 09.10
- storage of gaseous fuels, not part of network energy supply services, see 52.10
