ATECO Codes – Office Administrative, Office Support, and Other Business Support Activities
Division 82 covers operational support services to businesses: secretarial and document management services, call centres, debt collection, ticketing, and the organisation of trade fairs, congresses, and corporate events. Almost all of these codes have a 67% profitability coefficient under the flat-rate regime, so taxes are calculated on 67% of receipts. Since these are business activities, they normally require opening a VAT number, filing a SCIA notification, and registering with the Companies Register, with contributions paid to the INPS Traders' Management scheme.
- ATECO 2025 codes
- 17
- Flat-rate eligible
- 17 of 17
- Profitability coefficient
- 67–78%
- Prevalent INPS scheme
- Gestione Separata
82.10.00Office administrative and support activitiesFlat-rate67%82.20.00Activities of call centresFlat-rate67%82.30.01Organisation of conferences and congressesFlat-rate67%82.30.02Organisation of trade and business fairsFlat-rate67%82.30.03Organisation of conventions and corporate eventsFlat-rate67%82.30.04Organisation of farmers' markets and craft fairsFlat-rate67%82.30.09Organisation of other eventsFlat-rate67%82.40.01Ticket reservation services for theatrical, sporting and other entertainment eventsFlat-rate67%82.40.09Other business support service activities via intermediaries n.e.c.Flat-rate78%82.91.10Debt collection activitiesFlat-rate67%82.91.20Collection and provision of commercial information and credit ratingFlat-rate67%82.92.10Packaging of food productsFlat-rate67%82.92.20Packaging of non-food productsFlat-rate67%82.99.11Assistance with motor vehicle registrationFlat-rate67%82.99.19Certificate requests and administrative processing services n.e.c.Flat-rate67%82.99.91Heat and hot water consumption meteringFlat-rate67%82.99.99All other miscellaneous business support service activities n.e.c.Flat-rate67%
Frequently asked questions
What profitability coefficient applies to division 82 codes under the flat-rate regime?
Activities in division 82 fall under the services category and have a 67% coefficient. On €30,000 of receipts the taxable base is therefore €20,100, on which the 15% substitute tax (5% for the first five years if you meet the new-activity requirements) is applied, net of INPS contributions paid during the year. The revenue cap to remain within the flat-rate scheme is €85,000. You can calculate your taxes based on your projected turnover.
I'm opening a call centre or debt collection agency: do I pay Separate Management or Traders' contributions?
These are business activities, not intellectual professions, so they require registration with the Companies Register and contributions go to the INPS Traders' Management scheme, with fixed minimum contributions (around €4,500 per year, reducible by 35% under the flat-rate scheme). Separate Management applies instead to those carrying out self-employed work without a professional pension fund and without business registration. A call centre must file a SCIA and register with the Chamber of Commerce before starting operations.
I organise trade fairs, conferences, and corporate events: which code and which INPS scheme?
For the organisation of conferences and congresses, trade fairs, and corporate events, codes 82.30 are used (for example 82.30.01 for conferences and congresses, 82.30.03 for corporate events). The standard classification is as a business with contributions to the Traders' Management scheme. Separate Management is only an option in the early years with low turnover, because it has no fixed minimum contributions, but it remains an exception tied to how you actually run the activity — best to verify this with an accountant when registering.