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
- HTRASPORTO E MAGAZZINAGGIO
- 49Trasporto terrestre e trasporto mediante condotte
- 49.50Trasporto mediante condotte
- 49.50.10Trasporto mediante condotte di gas
Description
- transport of gases via pipelines
- pipeline transport of natural gas from processing plants to local distribution systems
- pipeline transport of crude or refined petroleum and petroleum products
- operation of gas pipelines
- operation of pump stations for the transport of gases via pipelines
Exclusion notes
Excluded from class 49.50:
- distribution of gaseous fuels, steam or water to end users through local or regional network of mains, see 35.22, 35.30, 36.00
- distribution of water by trucks, see 36.00
- retail sale of automotive fuel, see 47.30
- transport of liquids by trucks, see 49.41
Frequently asked questions
I operate a gas pipeline carrying natural gas from processing plants to the local distribution network — is the code 49.50.10 or gas distribution?
It is 49.50.10. The transport of natural gas via pipelines from processing plants to local distribution systems, and the operation of gas pipelines, belong here. The final delivery to the end customer through the urban network is instead distribution, i.e. 35.22.00.
I transport crude oil and petroleum products through a pipeline — does 49.50.10 apply or is there a separate code for liquids?
49.50.10 applies. This heading includes the transport of crude or refined oil and petroleum products through pipelines. If instead you move water, liquid slurries or other generic liquids, the code is 49.50.20.
I operate pumping stations along a gas pipeline — do I need a different code from transport?
No, it remains 49.50.10. The operation of gas pumping stations is part of transport via pipelines. If instead you produce the gas yourself or distribute it to end users, those are separate activities such as 35.21.00 or distribution 35.22.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 49.50.10— Trasporto mediante condotte di gas(corrispondenza diretta)