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
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 86Attività per la salute umana
- 86.2Attività mediche e odontoiatriche
- 86.22.0Attività di medicina specialistica
- 86.22.02Altre attività di medicina specialistica svolte da medici specialisti indipendenti
Description
- medical consultation and treatment in the field of specialised medicine by medical specialists and surgeons (excluding cosmetic surgery activities)
- medical practices activities in the field of specialised medicine (excluding cosmetic surgery)
- medical analysis and interpretation of diagnostic medical images (x-ray, electrocardiograms, endoscopies, etc.)
- activities provided by psychiatrists
- activities of pediatricians
Exclusion notes
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.22:
- inpatient hospital activities, see 86.10
- dental practice care activities, see 86.23
- nursing and midwifery activities, see 86.94
- activities of physiotherapists, see 86.95
- provision of traditional, complementary and alternative medicine activities, e.g. acupuncture and homeopathy, see 86.96
- beauty treatment activities not performed by medical specialists (e.g. by cosmetologists), see 96.22
Frequently asked questions
Cardiologist seeing patients in their own practice: is 86.22.02 the right code?
Yes. The code covers specialist medical consultation and treatment by an independent doctor, excluding cosmetic surgery. It applies to cardiologists, gynaecologists, dermatologists and so on. Cosmetic surgery remains separate under 86.22.01.
Radiologist who reports images but does not own the equipment: 86.22.02 or diagnostic imaging?
Usually 86.22.02. Analysing and interpreting medical diagnostic images — X-rays, ECGs, endoscopies — is an act performed by a specialist doctor. The centre that carries out the procedures using the equipment is instead 86.91.01.
Self-employed psychiatrist: specialist medicine 86.22.02 or the psychologists' code?
86.22.02. A psychiatrist is a medical doctor, and their activity falls here alongside other specialist practices. Non-medical psychologists and psychotherapists have their own dedicated code, 86.93.00.
Paediatrician in private practice: 86.22.02 or general medicine?
86.22.02. The classification places paediatric activity within independent specialist medicine, not under general medicine 86.21.00, which is reserved for general practitioners.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 86.22.01— Prestazioni sanitarie svolte da chirurghi(unito da più codici)