Tax Democracy

ATECO code 35.2

Manufacture of gas; distribution of gaseous fuels through mains

PRODUZIONE DI GAS E DISTRIBUZIONE DI COMBUSTIBILI GASSOSI MEDIANTE CONDOTTE

ATECO code35.2

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

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

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