ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 85.32.09— Altra istruzione secondaria professionale n.c.a.(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- 85ISTRUZIONE
- 85.3ISTRUZIONE SECONDARIA
- 85.32Istruzione secondaria tecnica e professionale
- 85.32.0Istruzione secondaria di secondo grado di formazione tecnica, professionale e artistica (istituti tecnici, professionali, artistici eccetera)
- 85.32.09Altra istruzione secondaria di secondo grado di formazione tecnica, professionale e artistica
Frequently asked questions
An institution awarding three-year vocational qualifications and diplomas: ATECO code 85.32.09?
Yes, 85.32.09 covers vocational education and training that awards three- and four-year qualifications or diplomas, apprenticeships leading to a qualification, and regional post-compulsory pathways. If the training is post-diploma or IFTS (Higher Technical Education and Training), the correct code is post-secondary non-tertiary education under 85.33.00.
A school for hairdressers and beauty therapists: does it fall under 85.32.09?
Yes, vocational education and training courses for beauty therapists, hairdressers, and barbers are explicitly listed here, alongside those for cooks, restaurateurs, and tourist guides. If instead you teach art as a cultural activity rather than as a professional qualification, see 85.52.09.
Regional vocational training for disadvantaged groups: is it 85.32.09 or post-diploma?
85.32.09 when the regional training is post-compulsory and lasts one to three years, including for disadvantaged groups. If the course starts after a secondary-level qualification or diploma, the activity becomes 85.33.00. The student's entry level makes the difference.