Tax Democracy

ATECO code 86.22.02

Outpatient clinics and polyclinics of the National Health Service

AMBULATORI E POLIAMBULATORI DEL SERVIZIO SANITARIO NAZIONALE

ATECO code86.22.02

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 86.22.03Altre attività di medicina specialistica svolte presso cliniche e centri specialistici(rimappatura complessa)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

78%

Classification

  • QSANITÀ E ASSISTENZA SOCIALE
  • 86ASSISTENZA SANITARIA
  • 86.2SERVIZI DEGLI STUDI MEDICI E ODONTOIATRICI
  • 86.22Servizi degli studi medici specialistici
  • 86.22.0Studi medici specialistici e poliambulatori
  • 86.22.02Ambulatori e poliambulatori del Servizio Sanitario Nazionale

Frequently asked questions

Cardiologist seeing patients in their own practice: is 86.22.02 the right code?
Yes. The code covers specialist medical consultation and treatment by an independent doctor, excluding cosmetic surgery. It applies to cardiologists, gynaecologists, dermatologists and so on. Cosmetic surgery remains separate under 86.22.01.
Radiologist who reports images but does not own the equipment: 86.22.02 or diagnostic imaging?
Usually 86.22.02. Analysing and interpreting medical diagnostic images — X-rays, ECGs, endoscopies — is an act performed by a specialist doctor. The centre that carries out the procedures using the equipment is instead 86.91.01.
Self-employed psychiatrist: specialist medicine 86.22.02 or the psychologists' code?
86.22.02. A psychiatrist is a medical doctor, and their activity falls here alongside other specialist practices. Non-medical psychologists and psychotherapists have their own dedicated code, 86.93.00.
Paediatrician in private practice: 86.22.02 or general medicine?
86.22.02. The classification places paediatric activity within independent specialist medicine, not under general medicine 86.21.00, which is reserved for general practitioners.

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