ATECO Codes – Public Administration and Defence; Compulsory Social Security
Division 84 covers public administration and defence activities: legislative and executive bodies, financial administration, regulation of health, education, and the environment, public order, and compulsory social security. These are largely functions carried out by public bodies, not by VAT holders. The only opening for a private individual is code 84.11.20, reserved for those who manage tax collection on behalf of local authorities. For these services the flat-rate regime applies a 67% profitability coefficient.
- ATECO 2025 codes
- 21
- Flat-rate eligible
- 21 of 21
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
84.11.10Activities of legislative and executive bodies and central and local government administrationsFlat-rate0%84.11.20Tax collection management services on behalf of third partiesFlat-rate67%84.11.30General planning activities and general statistical servicesFlat-rate0%84.12.10Regulation of health care servicesFlat-rate0%84.12.20Regulation of education servicesFlat-rate0%84.12.30Regulation of housing and environmental protection servicesFlat-rate0%84.12.40Regulation of cultural and other social servicesFlat-rate0%84.13.10Regulation of services related to agriculture, forestry, hunting and fishingFlat-rate0%84.13.20Regulation of services related to fuels and energyFlat-rate0%84.13.30Regulation of activities related to mining and quarrying, manufacturing, and constructionFlat-rate0%84.13.40Regulation of activities related to transport and communicationsFlat-rate0%84.13.50Regulation of activities related to trade, accommodation, and food serviceFlat-rate0%84.13.60Regulation of activities related to tourismFlat-rate0%84.13.90Regulation of other servicesFlat-rate0%84.21.00Foreign affairsFlat-rate0%84.22.00National defenceFlat-rate0%84.23.00Justice and judicial activitiesFlat-rate0%84.24.10Public order and national security provided by law enforcement agenciesFlat-rate0%84.24.20Public order and national security support activities provided by Civil ProtectionFlat-rate0%84.25.00Fire service activitiesFlat-rate0%84.30.00Compulsory social security activitiesFlat-rate0%
Frequently asked questions
Can I open a VAT number with an ATECO code from division 84?
Almost never. Codes 84.11.10, 84.12, 84.13, 84.22, 84.24, and 84.30 describe functions that belong to central government, regions, municipalities, and other public bodies, and are not designed for private commercial activity. The practical exception is 84.11.20, "tax collection management services on behalf of third parties", used by companies and professionals who carry out tax assessment and collection for local authorities. If your activity is administrative or consultancy in nature but does not involve tax collection, the correct code should be sought elsewhere — typically in section M or in division 82.
How much tax is paid under the flat-rate regime with code 84.11.20?
Code 84.11.20 falls under "other activities" with a 67% profitability coefficient: on €50,000 of fees the taxable base is €33,500. The substitute tax (5% for the first five years if you qualify, otherwise 15%) and INPS contributions are both calculated on that base. The scheme is accessible up to €85,000 of annual revenue. You can see the exact amount for your situation with our tax calculator.
Which INPS scheme applies to someone working under code 84.11.20?
For a professional without a dedicated sector pension fund, INPS Separate Management applies, with a rate of around 26% on taxable income and contributions paid as a percentage with no fixed minimum. If instead the tax collection activity is organised as a business registered with the Companies Register, the Traders' Management scheme applies, which includes a minimum annual contribution regardless of turnover. The difference has a significant impact on the contribution burden, so it is worth clarifying this before registering.