D
D - ATECO Codes Electricity, Gas and Steam
Section D groups a single division, 35, covering the production, transmission, distribution and supply of electricity and gas, plus the supply of steam and air conditioning. This is a highly capital-intensive sector where network activities are carried out almost exclusively by companies. Individual VAT registrations here are rare and mainly concern intermediation (code 35.40) and small photovoltaic producers — areas where the flat-rate regime, INPS and the taxation of energy sold each follow very different rules.
- ATECO 2025 codes
- 12
- Flat-rate eligible
- 12 of 12
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
35.11.00ATECO Code — Production of Electricity from Non-Renewable Sources35.12.00ATECO Code — Production of Electricity from Renewable Sources35.13.00ATECO Code — Transmission of Electricity35.14.00ATECO Code — Distribution of Electricity35.15.00ATECO Code — Trade of Electricity35.16.00ATECO Code — Storage of Electricity35.21.00ATECO Code — Manufacture of Gas35.22.00ATECO Code — Distribution of Gaseous Fuels through Mains35.23.00ATECO Code — Trade of Gas Distributed through Mains35.24.00ATECO Code — Storage of Gas in the Context of Network Supply Services35.30.00ATECO Code — Steam and Air Conditioning Supply35.40.00ATECO Code — Brokerage Services for Electricity and Natural GasFrequently asked questions
Can someone who produces energy from a photovoltaic installation use the flat-rate regime?
It depends on how much energy is sold and who the seller is. A farmer who produces and sells photovoltaic energy up to 260,000 kWh per year remains within the agricultural income rules; above that threshold income is calculated by applying a 25% coefficient to the proceeds. For 2026 this flat-rate treatment applies only to agrivoltaic installations or those on existing farm structures, while new ground-mounted installations are subject to standard taxation on revenues less costs. Someone who registers a non-agricultural VAT number to sell energy may consider the flat-rate regime below €85,000, but must verify the correct code because many division 35 codes are linked to structured business activities.
What profitability coefficient and INPS scheme apply to energy intermediation (code 35.40)?
For code 35.40.00, electricity and gas intermediation, the profitability coefficient in the flat-rate regime is 67%: taxes are paid on 67% of fees collected. The substitute tax is 5% for the first five years and 15% thereafter. The social security classification is the INPS commerciants' scheme, with fixed contributions on the minimum threshold plus a percentage on income above that threshold. You can estimate your overall tax burden with our tax calculator.
Can I join a renewable energy community if my business has an ATECO 35 code?
Participation in a renewable energy community (REC) must not constitute the member's primary activity. For companies registered in the Business Register after 1 April 2025 the primary ATECO code must differ from 35.11.00, 35.12.00 and 35.15.00, precisely to prevent a REC from acting in practice as a professional energy operator. A company whose core business is energy production or trading is therefore excluded from membership, though it can still supply energy to the community subject to normal tax and VAT obligations at 22%.