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
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 82Attività amministrative, di supporto per le funzioni di ufficio e altri servizi di supporto alle imprese
- 82.40.0Attività di servizi di intermediazione per servizi di supporto alle imprese n.c.a.
- 82.40.09Altre attività di servizi di intermediazione per servizi di supporto alle imprese n.c.a.
Description
- intermediation service activities for lottery games
Exclusion notes
Excluded from class 82.40:
- activities of brokers and agents for electric power and natural gas, see 35.40
- intermediation service activities for specialised construction services, see 43.60
- intermediation service activities for retail sale, see 47.9
- intermediation service activities for transport, see 52.3
- intermediation service activities for postal and courier activities, see 53.30
- intermediation service activities for accommodation, see 55.40
- intermediation service activities for food and beverage service activities, see 56.40
- intermediation service activities for video game software publishing, see 58.21
- intermediation service activities for software publishing and software downloads, see 58.29
- intermediation service activities for telecommunication activities, see 61.20
- financial and insurance intermediation service activities, see section L
- activities of insurance agents and brokers, see 66.22
- intermediation service activities for real estate activities, see 68.31
- patent brokering (marketing) service activities, see 74.91
- intermediation service activities for the rental and leasing of tangible goods and non-financial intangible assets, see 77.5
- travel agency activities, see 79.11
- intermediation service activities for courses and tutors, see 85.61
- appointment reservations for medical visits, see 86.97
- intermediation service activities for medical, dental and other health services, see 86.97
- intermediation service activities for residential care activities, see 87.91
- intermediation service activities for the repair and maintenance of computers, personal and household goods, motor vehicles and motorcycles, see 95.40
- intermediation service activities for personal services, see 96.40
Frequently asked questions
I handle intermediation for lottery draws — what ATECO code?
82.40.09. Intermediation for lottery draws is explicitly cited in this catch-all code for class 82.40. If instead you book and sell tickets for shows and events, the correct code is 82.40.01.
When do I use the catch-all 82.40.09 instead of ticketing 82.40.01?
Only when the business-support intermediation does not fall under any explicit entry. Ticketing for shows has its own code, 82.40.01; 82.40.09 collects whatever remains in the class.
I provide various business support services not classified elsewhere — is this the right code, or 82.99.99?
It depends on the type. If it is intermediation of a support service, use 82.40.09; if it is a miscellaneous operational service not classified elsewhere, look at 82.99.99. The keyword is intermediation.