ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 94.20.00— Attività dei sindacati di lavoratori(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- SALTRE ATTIVITÀ DI SERVIZI
- 94ATTIVITÀ DI ORGANIZZAZIONI ASSOCIATIVE
- 94.20.00Attività dei sindacati di lavoratori dipendenti
Frequently asked questions
Does a trade union use 94.20.00 or 94.11.00?
Use 94.20.00 if the organisation represents workers and union branches. 94.11.00 is for organisations of businesses and employers, so it sits on the other side of representation.
A pensioners' or tenants' union: always 94.20.00?
Not necessarily. The database places pensioners' and tenants' unions among other miscellaneous associative organisations, so the practical comparison is with 94.99.90.
Does a welfare patronage or tax assistance centre (CAF) affiliated with a trade union use 94.20.00?
No, if what you do is provide assistance and advisory services to individuals (paperwork, advice, support), those activities have a different classification: for various non-residential social assistance activities see 88.99.09. 94.20.00 remains the trade union activity of representing workers.