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
- LATTIVITÀ FINANZIARIE E ASSICURATIVE
- 66Attività ausiliarie dei servizi finanziari e delle attività assicurative
- 66.1Attività ausiliarie dei servizi finanziari, escluse le assicurazioni e i fondi pensione
- 66.19Altre attività ausiliarie dei servizi finanziari, escluse le assicurazioni e i fondi pensione
- 66.19.90Altre attività ausiliarie dei servizi finanziari n.c.a., escluse assicurazioni e fondi pensione
Description
- validation and mining for crypto-assets deemed financial assets
- securities custody
- tokenisation of digital assets, including security token offerings, initial coin offerings
- activities of tax refund offices
- consumer credit intermediation
- activities of payment providers (e.g. electronic funds transfer services), including peer-to-peer payment services
Exclusion notes
Excluded from class 66.19:
- publishing of financial markets analysis, see 58.19
- information search services regarding financial markets, see 63.92
- crypto-assets exchanges, see 66.11
- brokerage activities, see 66.12
- activities of insurance agents and brokers, see 66.22
- management of funds, see 66.30
- activities of debt collection agencies and non-performing loans servicers, see 82.91
- trading and brokerage of crypto-assets without liabilities, see 82.99
Frequently asked questions
I validate and manage crypto-assets (mining, validators): is the correct code 66.19.90?
Yes, when crypto-assets qualify as financial assets. Code 66.19.90 includes the validation and management of crypto-assets, securities custody, and the tokenisation of digital assets. If instead you process and settle credit card transactions, the code becomes 66.19.10.
I run a peer-to-peer payment or fund transfer service: 66.19.90 or credit intermediation?
It stays under 66.19.90: this category covers payment service providers, including electronic fund transfer and peer-to-peer payment services, as well as consumer credit intermediation. The difference from 66.12.00 is that the latter involves dealing in contracts on securities and commodities, not managing payments.
Securities custody and fiduciary services: does 66.19.90 or 66.30.03 apply?
It depends on the nature of the service. Securities custody as a generic auxiliary activity falls under 66.19.90. When you provide fiduciary administration and custody services on a contractual basis strictly on behalf of third parties, the activity is classified under 66.30.03.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 66.19.50— Servizi di trasferimento di denaro (money transfer)(corrispondenza diretta)