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
- 86.22.03Altre attività di medicina specialistica svolte presso cliniche e centri specialistici
Description
- activities of trichological centres by medical specialists in dermatology
- family planning centres providing medical treatment (e.g. sterilisation, termination of pregnancy), without accommodation
- treatment in outpatient or day clinics (e.g. dialysis, chemotherapy, insulin therapy, respiratory treatment, radiation treatment)
- activities of vaccination centres (immunisation, inoculation)
- activities of thrombosis centres
- activities of smoke-free clinics and treatment centres
- medical specialists activities by dedicated centres at local health units
- other outpatient medical specialists activities (excluding cosmetic surgery)
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
Centre providing dialysis and chemotherapy on a day-hospital basis: code 86.22.03?
Yes. The code covers outpatient or day-hospital treatments such as dialysis, chemotherapy, insulin therapy and radiotherapy. This is specialist care delivered through a facility, distinct from a doctor practising independently under 86.22.02.
Specialist outpatient clinic with multiple dermatologists and a trichology unit: 86.22.03 or the individual doctor's code?
86.22.03 when the activity belongs to the centre. The class includes trichology centres with dermatologists and specialist outpatient clinics. A doctor practising alone in their own surgery falls instead under 86.22.02.
Vaccination centre or smoking-cessation clinic: does it fall under 86.22.03?
Yes. The code includes vaccination centres, smoking-cessation clinics and family counselling centres that deliver medical treatments. If imaging equipment is required, the reference shifts towards 86.91.01.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: