Tax Democracy

ATECO code 35.12.00

Transmission of electricity

TRASMISSIONE DI ENERGIA ELETTRICA

ATECO code35.12.00

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 35.13.00Trasmissione di energia elettrica(corrispondenza diretta)

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
  • 35.1PRODUZIONE, TRASMISSIONE E DISTRIBUZIONE DI ENERGIA ELETTRICA
  • 35.12.00Trasmissione di energia elettrica

Frequently asked questions

I operate a solar or wind power plant — is that ATECO code 35.12.00?
Yes. 35.12.00 covers the production of electricity from renewable sources: solar photovoltaic and solar thermal, onshore and offshore wind, hydroelectric, geothermal, gaseous biofuels, and tidal and wave energy. It is the use of a renewable source that places this activity here rather than in 35.11.00.
Does a Renewable Energy Community (REC) that generates electricity use 35.12.00?
Yes. The Italian description of 35.12.00 explicitly mentions the operation of renewable generation plants by Renewable Energy Communities. It is the reference code for any entity that produces green energy, including RECs.
I install solar panels but do not operate the plant — does 35.12.00 still apply?
Usually not. 35.12.00 is for operating a plant that generates electricity. Installing a photovoltaic system on a building is a construction activity, classified under 43.21.01; if you also sell the electricity produced, refer to 35.15.00.

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