ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 82.10.00— Attività amministrative e di supporto per le funzioni di ufficio(rimappatura complessa)
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
- MATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 70ATTIVITÀ DI DIREZIONE AZIENDALE E DI CONSULENZA GESTIONALE
- 70.1ATTIVITÀ DI DIREZIONE AZIENDALE
- 70.10.00Attività delle holding impegnate nelle attività gestionali (holding operative)
Frequently asked questions
A holding company that manages its subsidiaries from the centre: should I use 70.10.00 or a management consultancy code?
Yes, if the unit coordinates and manages other companies within the same group internally, it is 70.10.00 (corporate offices, head offices, shared service centres). When you sell management consultancy to external clients, the code is 70.20.09. The dividing line is internal group functions versus market-facing services.
A centralised administrative office for the group: does it fall under head offices?
Yes. Centralised administrative offices, district and regional offices, and the management of branches all fall under 70.10.00. It is the supervision and management of units belonging to the same enterprise or group, not an external service like 70.20.09.
A shared service centre that handles accounting for group companies: 70.10.00 or an accounting code?
Usually 70.10.00 when the shared service centre carries out strategic and management activities for the group. If you provide accounting as a professional service to third parties, look at 69.20.03. The distinction is whether you serve your own group or the open market.