ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 69.20.04— Attività di consulenti del lavoro(corrispondenza diretta)
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
- MATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 69ATTIVITÀ LEGALI E CONTABILITÀ
- 69.20Contabilità, controllo e revisione contabile, consulenza in materia fiscale e del lavoro
- 69.20.30Attività dei consulenti del lavoro
Frequently asked questions
I am opening a VAT number as a labour consultant: what is the correct ATECO 2025 code?
Yes, it is 69.20.04, the code specifically for labour consultants registered with the professional association. If you deal with accounting and tax returns instead, the relevant code is 69.20.01. The core of this activity is the employment relationship: contracts, payroll, and HR compliance.
I process payroll but I am not a registered labour consultant: which code should I use?
Usually not 69.20.04. For those who prepare payslips and process remuneration without being a registered labour consultant, the correct code is 69.20.05. The distinction follows professional registration, not the type of service.
I am a labour consultant who also provides HR and workforce organisation advice: do I need two codes?
It depends. If you stay within employment compliance and the employment relationship, 69.20.04 covers it all. When the advisory work shifts to HR strategy and organisational design, you move into the territory of 70.20.09, which covers human resource policies and workforce planning.