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
- 65Assicurazioni, riassicurazioni e fondi pensione, escluse le assicurazioni sociali obbligatorie
- 65.1Assicurazioni
- 65.12.00Assicurazioni diverse da quelle sulla vita
Description
- provision of insurance services other than life insurance:
- accident insurance
- medical and health insurance
- complementary or supplementary health insurance
- travel insurance
- fire and natural forces damage to property insurance
- other damage to property insurance
- motor vehicles, railway rolling stock, ships, aircraft and other transport insurance
- freight insurance:
- financial loss and liability insurance
- credit insurance
- legal expenses insurance
- income protection insurance
- workers' compensation insurance
Exclusion notes
Excluded from division 65:
- provision of insurance-related services on a fee or contract basis, see division 66
- compulsory social security activities, see 84.3
Excluded from group 65.1:
- selling of insurance as a broker, see 66.22
Excluded from class 65.12:
- compulsory social security schemes, see 84.30
Frequently asked questions
An insurance company offering motor liability, fire, and property damage policies: ATECO code 65.12.00?
Yes. Non-life lines such as motor liability, fire, property damage, personal accident, health, travel, and general liability fall under 65.12.00. Life insurance and annuities are instead classified under 65.11.00.
Supplementary health insurance: does it fall under 65.12.00 or under pension funds?
Usually 65.12.00, because medical, health, and complementary or supplementary insurance are listed here. Plans that pay pension benefits to employees or scheme members are instead classified under 65.30.00. The deciding factor is health coverage versus pension benefit.
I only carry out loss adjusting and risk surveys for insurers — I don't underwrite anything: does 65.12.00 still apply?
No. Assessing risks and losses as a service — for example, carrying out surveys and appraisals — is an auxiliary activity classified under 66.21.00. Code 65.12.00 is for the company that bears the non-life risk, not for loss adjusters.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 65.12.00— Assicurazioni diverse da quelle sulla vita(corrispondenza diretta)