ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 19.20.10— Raffinazione di petrolio(corrispondenza diretta)
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
- CATTIVITÀ MANIFATTURIERE
- 19FABBRICAZIONE DI COKE E PRODOTTI DERIVANTI DALLA RAFFINAZIONE DEL PETROLIO
- 19.20Fabbricazione di prodotti derivanti dalla raffinazione del petrolio
- 19.20.10Raffinerie di petrolio
Frequently asked questions
My refinery produces petrol, diesel and refinery gas from crude oil: is that 19.20.10 or the manufacture of refined products?
It is 19.20.10. Actual refining — producing motor fuels, fuel oils and refinery gases such as propane and butane from crude oil — belongs here. When you start from a refined product to make lubricants, petroleum jelly or paraffin wax, you move to 19.20.20. The line is between refining crude oil and transforming the refined output.
I recover LPG during the refining process: does that fall under 19.20.10 or LPG blending and bottling?
It falls under 19.20.10 if the recovery of liquefied gases takes place within the petroleum refining process. LPG blending and its bottling as a stand-alone activity has the code 19.20.30. What determines the code is whether the gas is a by-product of the refinery or whether you package LPG as a separate operation.
In addition to petrol I also produce lubricant base oils and paraffin wax: is everything in 19.20.10?
No, not everything. Refining that extracts motor fuels and refinery gas from crude oil is 19.20.10, but when you process the refined output to obtain lubricating oils, petroleum jelly and paraffin wax you move to 19.20.20. These are two different stages of the same supply chain: refining the crude oil and transforming what comes out of it.
I refine crude oil on a toll basis for another company and return the refined products: is it still 19.20.10?
Yes. Petroleum refining stays in 19.20.10 even when you process someone else's crude on a contract basis, because what counts is the process you perform — transforming crude oil into fuels and combustibles. Those who start from the refined product to make other derivatives fall under 19.20.20. Ownership of the crude does not change the code.