Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Calculate your taxes
Classification
- 84Amministrazione pubblica e difesa; assicurazione sociale obbligatoria
- 84.1Amministrazione dello Stato e delle politiche economiche, sociali e ambientali della comunità
- 84.13Regolamentazione delle attività che contribuiscono a una più efficiente gestione delle attività economiche
- 84.13.20Regolamentazione dei servizi connessi a combustibili ed energia
Exclusion notes
Excluded from class 84.13:
- activities of the monetary supervisory authority by the central bank, see 64.11
- financial supervisory authority of financial service activities except insurance and pension funding (not by the central bank), see 66.11
- financial supervisory authority of insurance and pension funding (not by the central bank), see 66.29
- research and experimental development activities, see division 72
- activities of chambers of commerce, e.g. activities of regional unions of chambers of commerce with the purpose of representing the common interests of the chamber system within the relevant regional territory, see 94.11
- activities of organisations between Italian and foreign enterprises, e.g. activities of chambers of commerce between Italian and foreign enterprises for the purpose of fostering and contributing to the development of economic and trade relations between Italy and other countries, see 94.11
Frequently asked questions
Does a public authority that regulates the energy market belong under 84.13.20 or under the electricity production codes in division 35?
84.13.20. The public regulation of fuels and energy — setting the rules and administering sector policy — belongs here. Those who produce or distribute electricity fall under division 35, for example 35.11.00. The regulator goes here; the producer goes there.
What is the difference between 84.13.20 and the regulation of industry and construction 84.13.30?
The difference lies in the sector administered. Code 84.13.20 covers fuels and energy; code 84.13.30 (84.13.30) regulates extractive industries, manufacturing and construction. If your office sets energy policy, stay in 84.13.20; if it oversees mines and factories, move to 84.13.30.
Does a body that administers energy-related environmental protection programmes use 84.13.20 or 84.12.30?
It depends on the primary objective. If the activity is to regulate the energy sector and fuels as an economic sector, you fall under 84.13.20. If instead you administer environmental protection, water and waste programmes for collective welfare, use 84.12.30.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 84.13.10— Regolamentazione degli affari concernenti i combustibili e l'energia(corrispondenza diretta)