ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 64.92.99— Altre attività varie di concessione del credito n.c.a.(unito da più codici)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- KATTIVITÀ FINANZIARIE E ASSICURATIVE
- 64ATTIVITÀ DI SERVIZI FINANZIARI (ESCLUSE LE ASSICURAZIONI E I FONDI PENSIONE)
- 64.9ALTRE ATTIVITÀ DI SERVIZI FINANZIARI (ESCLUSE LE ASSICURAZIONI E I FONDI PENSIONE)
- 64.92.0Altre attività creditizie
- 64.92.09Altre attività creditizie n.c.a.
Frequently asked questions
I grant consumer credit without being a bank — ATECO code 64.92.99?
Yes. Consumer credit granted by non-deposit-taking institutions falls under 64.92.99, together with money lending outside the banking system and pawnbrokers. If instead you take deposits and grant credit as a bank, the code is 64.19.10.
Pawnbroking and lending against pledged goods — is it 64.92.99 or another code?
It is 64.92.99: the activity of pawnbrokers and pawn agencies is explicitly listed under this entry. It remains separate from factoring under 64.92.10, which concerns trade receivables and not pawn lending.
Credit securitisation — does it fall under 64.92.99 or under financing conduits 64.22.00?
Usually 64.92.99, because credit securitisation is referenced among its activities. Financing conduits as a dedicated structure have instead the code 64.22.00. The key distinction is whether you are securitising receivables or operating a financing conduit.