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
- 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.
