Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- 35Fornitura di energia elettrica, gas, vapore e aria condizionata
- 35.2Produzione di gas e distribuzione di combustibili gassosi mediante condotte
- 35.24.00Stoccaggio di gas nell'ambito dei servizi di fornitura della rete
Description
- storage of gaseous fuels
- storage of hydrogen gas
Exclusion notes
Excluded from group 35.2:
- 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 35.24:
- gas liquefaction for mine site transport, see 09.10
- storage of gaseous fuels, not part of network energy supply services, see 52.10
Frequently asked questions
I store natural gas in a reservoir to serve the network: is that 35.24.00 or just warehousing?
It is 35.24.00 when the storage of gaseous fuels serves the supply of the gas network. This also applies to the storage of gaseous hydrogen for the same network-supply purpose. If instead the gas is injected and circulated through pipelines, the activity is distribution, 35.22.00.
Storage of hydrogen: does it belong here or under energy recovery activities?
It is usually 35.24.00, because the storage of gaseous hydrogen is expressly listed among the activities of this code when it forms part of the network service. Permanent storage of captured carbon dioxide is, however, a final disposal destination and falls under 38.32.00.
I accumulate heat and hot water in tanks and release them to the district heating network when needed: is that 35.24.00 or heat supply?
Usually not 35.24.00: this code covers the storage of gaseous fuels for the gas network. The accumulation and storage of thermal energy — such as hot water held in tanks for district heating — is listed among the activities of steam and heat supply, code 35.30.00.