B
B - ATECO Codes Mining and Quarrying
Section B covers extractive activities: stone, sand, gravel and clay quarries, oil and gas extraction, metal ore mining and support services for these operations. These are goods-production activities, so sole traders in these fields typically enrol in the INPS artisans' or commerciants' scheme. Under the flat-rate regime the codes in divisions 05 to 09 carry a profitability coefficient of 67%, the same as other residual activities.
- ATECO 2025 codes
- 18
- Flat-rate eligible
- 18 of 18
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
08.11.00ATECO Code Quarrying of Ornamental and Building Stone, Limestone, Gypsum, Chalk and Slate08.12.00ATECO Code Operation of Gravel and Sand Pits; Mining of Clays and Kaolin08.91.00ATECO Code Mining of Chemical and Fertiliser Minerals08.92.00ATECO Code Extraction of Peat08.93.01ATECO Code Mining of Salt08.93.02ATECO Code Marine Salt Production (Salt Farming)08.93.03ATECO Code Production of Salt from Brine08.99.01ATECO Code Extraction of Natural Asphalt and Bitumen08.99.09ATECO Code Other Mining and Quarrying N.e.c.Frequently asked questions
What is the profitability coefficient for extractive activities in the flat-rate regime?
Divisions 05 to 09 fall under the 'other activities' group, with a profitability coefficient of 67%. This means taxable income equals 67% of revenue, on which the 15% substitute tax is applied (5% in the first five years of a new activity). You can see the result for your own situation with the tax calculator.
With an ATECO code from section B, do I enrol in the INPS artisans' scheme or the separate management?
Extraction and material processing are production activities, not intellectual services, so the correct enrolment is in the INPS artisans' scheme (or the commerciants' scheme if resale is the predominant activity). You pay fixed contributions on the minimum threshold plus a percentage on income above that threshold. Those in the flat-rate regime can apply for a 35% reduction on contributions through the dedicated form in the INPS online portal.
Is a VAT number with an ATECO code all I need to open a quarry?
No, the ATECO code classifies the activity for tax and social security purposes but does not replace the required administrative authorisations. Quarries remain in private ownership but require regional authority approval, while mines fall under state ownership and require mining concessions. Environmental and landscape permits under regional legislation must be obtained before any extraction begins.