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
- 64.1Intermediazione monetaria
- 64.19Altre intermediazioni monetarie
- 64.19.10Altre intermediazioni monetarie fornite da istituti monetari diversi dalla banca centrale
Description
- activities of:
- banks
- savings banks
- credit cooperatives and unions
- activities of postal banks (e.g. for giro (current) and saving accounts)
- other monetary intermediation provided by the central post
- credit granting by specialised deposit-taking institutions (e.g. for house purchases, agriculture)
- money order activities
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 class 64.19:
- credit granting by specialised non-depository institutions (e.g. for house purchases), see 64.92
- credit card transaction processing and settlement activities, see 66.19
Frequently asked questions
A bank, savings bank, or cooperative credit bank (BCC) that takes deposits and grants credit: ATECO code 64.19.10?
Yes. Banks, savings banks, cooperative credit banks, and postal banks with current accounts and passbooks all fall under 64.19.10. This is the ordinary monetary intermediation code, distinct from the central bank code 64.11.00.
An electronic money institution (IMEL) that manages wallets and IBANs: does it fall under 64.19.10 or does it have its own code?
It has its own code: electronic money institutions fall under 64.19.20. 64.19.10 is for banks and institutions authorised to take deposits in the traditional sense — not for IMELs.
I grant only home-purchase loans without taking deposits: does 64.19.10 apply?
Only if you are a specialised institution authorised to take deposits — in that case, residential mortgage lending falls under 64.19.10. If you grant credit without taking deposits, you are a non-deposit-taking institution and the relevant code becomes 64.92.99. The deciding factor is whether you take deposits.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: