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
- 65.11.00Assicurazioni sulla vita
Description
- term life insurance
- permanent life insurance
- underwriting annuities and life insurance policies, disability income insurance policies, accidental death, funeral and dismemberment insurance policies (with or without a substantial savings element)
- supplementary insurance underwritten in addition to life insurance, in particular, insurance against personal injury, including incapacity for employment, insurance against death resulting from an accident, and insurance against disability resulting from an accident or sickness
- types of permanent health insurance not subject to cancellation
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
Frequently asked questions
An insurance company that underwrites life policies and annuities: ATECO code 65.11.00 or the insurance agent code?
Yes, the underwriting of life policies, annuities, and coverage against death or disability falls under 65.11.00 — this is the company that bears the risk. Those who sell policies as agents or brokers, on the other hand, do not underwrite anything and belong under 66.22.00.
Life policies with a strong capitalisation component: do they still fall under 65.11.00?
Yes. Life insurance policies, whether or not they include capitalisation features, are classified under 65.11.00. If the coverage relates not to life but primarily to property damage, health, or personal accident, the code becomes 65.12.00.
Supplementary accident and disability riders sold alongside a life policy: 65.11.00 or 65.12.00?
Usually 65.11.00 when they are supplementary covers taken out in addition to the life insurance policy, as described by this category. If, however, accident or illness is the primary and standalone line of business, the correct classification is 65.12.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 65.11.00— Assicurazioni sulla vita(corrispondenza diretta)