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
- 64.92Altre attività creditizie
- 64.92.9Altre attività di concessione del credito n.c.a.
- 64.92.99Altre attività varie di concessione del credito n.c.a.
Description
- granting of consumer credit by non-depository institutions
- international trade financing
- provision of long-term finance to industry
- provision of banking-like services without a banking license, in cooperation with a licensed bank
- money lending outside the banking system
- credit granting by specialised non-depository institutions (e.g. for house purchases)
- loan securitisation
- activities of pawnbrokers
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 64.92:
- credit granting by specialised deposit-taking institutions, see 64.19
- financial leasing, see 64.91
- securitisation of assets other than loans, see 64.99
- operating leasing according to type of goods leased, see division 77
- grant-giving activities by membership organisations, see 94.99
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 64.92.09— Altre attività creditizie nca(unito da più codici)