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
- 64Attività dei servizi finanziari, escluse le assicurazioni e i fondi pensione
- 64.9Altre attività di servizi finanziari, ad esclusione di assicurazioni e fondi pensione
- 64.99.00Altre attività di servizi finanziari, ad esclusione di assicurazioni e fondi pensione n.c.a.
Description
- other financial service activities primarily concerned with distributing funds other than by granting loans:
- writing of swaps, options and other hedging arrangements
- activities of viatical settlement companies
- own account investment and trading activities (e.g. by venture capital companies, investment clubs)
- acting as a counterparty for the clearing and settlement of transactions
- dealing in financial markets on own account
- trade of receivables on own account
- security and derivate dealers (operating on own account)
- activities of financial vehicle corporations other than securitisation
- securitisation transactions of assets other than loans by issuing financial instruments
- trade of swaps or options on own account
- trade of commodity contracts on own account
- issuing of crypto-assets with a corresponding liability (not by a monetary authority)
- trading of crypto-assets with a corresponding liability on own account
- exchange of currency on own account
Exclusion notes
Excluded from division 64:
- activities of promotional institutions for economic development through long-term investments at local, regional and national level provided that they act as the government's arm for the execution of their public policy mandate, see 84.13
Excluded from group 64.9:
- insurance and pension funding activities, see division 65
Excluded from class 64.99:
- issuing of crypto-assets without a corresponding liability (not by a monetary authority), see 63.10
- financial leasing, see 64.91
- loan securitisation, see 64.92
- security and commodity contracts dealing on behalf of others (brokerage), see 66.12
- exchange of currency on a fee basis (e.g. bureaux de change), see 66.12
- brokerage of crypto-assets with liabilities that qualify as securities, see 66.12
- mortgage brokerage, see 66.19
- management of investment funds, see 66.30
- trade, leasing and rental of real estate property, see division 68
- bill collection without debt buying up, see 82.91
- grant-giving activities by membership organisations, see 94.99
Frequently asked questions
I invest and trade on markets on my own account — ATECO code 64.99.00 or intermediation 66.12.00?
64.99.00 if you operate on your own account, for example as a venture capital company or investment club. If instead you trade on behalf of third parties — i.e. you intermediate securities and commodities for clients — the code is 66.12.00. The key distinction is own account versus third-party account.
I issue and trade crypto-assets on my own account — does it fall under 64.99.00?
Yes, the issuance of crypto-assets with corresponding liabilities (other than by monetary authorities) and own-account trading are listed under 64.99.00. If instead you process and settle payments or manage wallets as a service, see 66.19.10.
I enter into swaps and options as hedges — is it 64.99.00 or securities trading?
Usually 64.99.00 when you enter into swaps, options, and other hedging arrangements or trade derivatives on your own account. Trading derivatives and securities on behalf of third parties falls instead under 66.12.00. The own-account versus third-party distinction remains the deciding factor.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: