Tax Democracy

ATECO code 86.99.09

Other miscellaneous human health activities n.e.c.

ALTRE ATTIVITÀ VARIE PER LA SALUTE UMANA N.C.A.

ATECO code86.99.09

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

78%

Classification

  • RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
  • 86Attività per la salute umana
  • 86.9Altre attività per la salute umana
  • 86.99.0Altre attività per la salute umana n.c.a.
  • 86.99.09Altre attività varie per la salute umana n.c.a.

Description

  • activities for human health n.e.c.
  • activities of paramedical practitioners in the following fields:
  • optometry
  • hydrotherapy
  • chiropody
  • etc.
  • activities of paramedical practitioners in the following field: speech therapy
  • activities of paramedical practitioners in the following field: podiatry (activities of podiatrists)
  • applied kinesiology
  • activities of dental paramedical personnel who may work remote from, but are periodically supervised by dentists
  • activities of dental therapists and school dental nurses
  • activities of dental hygienists
  • activities of blood banks, tissue banks, sperm banks, transplant organ banks, biobanks, genome data centres, etc., including collecting, processing, storage and shipping
  • operation of bone marrow donor registries
  • activities of orthoptists
  • activities of skin therapists
  • health-related monitoring activities (infant nutrition, child health)
  • activities of dieticians
  • prevention health activities and disease detection (cancer, tuberculosis, venereal diseases)
  • transport of blood and body organs/fluids
  • animal therapy activities (e.g. hippotherapy)
  • colonic hydrotherapy
  • art therapy

Exclusion notes

Excluded from division 86:

  • veterinary activities, see 75.00

Excluded from class 86.99:

  • production of artificial teeth, denture and prosthetic appliances by dental laboratories, see 32.50
  • non-medical laboratory testing, see 71.20
  • testing activities in the field of food hygiene, see 71.20
  • hospital activities, see 86.10
  • medical and dental practice activities, see 86.2
  • diagnostic imaging services and medical laboratory activities, see 86.91
  • activities of psychologists (e.g. clinical psychologists, health psychologists, psychotherapists, except medical doctors), see 86.93
  • nursing and midwifery activities, see 86.94
  • physiotherapy activities, see 86.95
  • activities of medical massage therapists, see 86.95
  • activities of osteopaths, see 86.96
  • residential nursing care facilities, see 87.10
  • activities of massage salons for non-medical massage, see 96.23

Frequently asked questions

Dental hygienist with a VAT number: is ATECO code 86.99.09 correct?
Yes. This category covers paramedical personnel, including dental hygienists, dental therapists, and paramedical dental staff supervised by a dentist. Dental care provided by a doctor falls under 86.23.00.
Podiatrist or speech therapist: do I fall under 86.99.09?
Yes. This category includes podiatrists, speech therapists, dietitians, optometrists, orthoptists, and other paramedical personnel not classified elsewhere. It is the residual category for health professions.
I practise applied kinesiology or hippotherapy: 86.99.09 or kinesiology?
86.99.09. This category includes specialised kinesiology and animal-assisted therapies such as hippotherapy. Basic and sports kinesiology falls under 86.96.01.
I run a biobank or a blood bank: ATECO code 86.99.09?
Yes. This category covers blood banks, tissue banks, sperm banks, organ banks, biobanks, and genetic databases, including collection, processing, and storage. Clinical laboratory testing is separate, 86.91.02.

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