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
- 35.1Produzione, trasmissione e distribuzione di energia elettrica
- 35.16.00Stoccaggio di energia elettrica
Description
- conversion of electrical energy into a form of energy which can be stored, the storing of such energy, and the subsequent reconversion of such energy into electrical energy (e.g. operation of pump storage facilities, compressed air storage facilities, or battery storage facilities)
- distribution of stored electricity into electricity mains/networks
Exclusion notes
Excluded from group 35.1:
- separate production and distribution of steam and heat, see 35.3
- activities of electric power brokers or agents that arrange the sale of electricity via power distribution systems operated by others, see 35.4
Excluded from class 35.16:
- production of electricity not by storage, see 35.11, 35.12
Frequently asked questions
I operate battery storage or pumped-hydro facilities: does ATECO code 35.16.00 apply?
Yes. 35.16.00 covers the conversion of electrical energy into a storable form, its storage, and subsequent reconversion: pumped-storage plants, compressed-air energy storage, and battery storage. It is the operation of the storage system.
What is the difference between storage (35.16.00) and electricity generation?
After storing the energy I inject it into the grid: do I remain under 35.16.00 or move to distribution?
You remain under 35.16.00: the entry also covers the distribution of stored energy into networks as part of the storage activity. The operation of the distribution network itself is, however, 35.14.00.