ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 86.23.00— Attività odontoiatriche(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- QSANITÀ E ASSISTENZA SOCIALE
- 86ASSISTENZA SANITARIA
- 86.2SERVIZI DEGLI STUDI MEDICI E ODONTOIATRICI
- 86.23.00Attività degli studi odontoiatrici
Frequently asked questions
Dentist opening a practice: does code 86.23.00 also cover orthodontics and endodontics?
Yes. The code covers both general and specialist dental care, including orthodontics and endodontics, as well as the treatment of oral cavity conditions. It applies to a single dentist's practice as well as multi-chair clinics.
Self-employed dental hygienist: do I fall under dentistry code 86.23.00?
No. A dental hygienist is a paramedical professional and has a dedicated code, 86.99.09. 86.23.00 is reserved for the dentist, who is a qualified medical practitioner licensed to provide dental care.
I perform implant surgery in an operating theatre: do I need a different code from 86.23.00?
No. Dental procedures carried out in an operating theatre still fall under 86.23.00. The code only changes if the procedure goes beyond the oral cavity into general specialist surgery — see 86.22.02.