ATECO Codes – Activities of Membership Organisations
Division 94 covers the activities of membership organisations: trade unions, professional orders and colleges, trade and employer associations, religious and political organisations, as well as cultural, recreational, and consumer advocacy associations. In almost every case these codes identify the entity itself, not an individual professional. The tax implications depend on whether and to what extent the body carries out commercial activity: membership fees fall outside the scope of VAT, while sales of goods and services to third parties may require a VAT number and taxation of business income.
- ATECO 2025 codes
- 13
- Flat-rate eligible
- 13 of 13
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
94.11.00Activities of business and employers membership organisationsFlat-rate67%94.12.10Activities of professional regulatory bodies and boardsFlat-rate67%94.12.20Activities of professional associationsFlat-rate67%94.20.00Activities of trade unionsFlat-rate67%94.91.00Activities of religious organisationsFlat-rate67%94.92.00Activities of political organisationsFlat-rate67%94.99.10Activities of organisations for the protection of citizens' rights and interestsFlat-rate67%94.99.20Activities of cultural and recreational membership organisationsFlat-rate67%94.99.30Activities of patriotic membership organisationsFlat-rate67%94.99.40Activities of organisations for international cooperationFlat-rate67%94.99.50Activities of philanthropic membership organisationsFlat-rate67%94.99.60Activities of organisations for the promotion and protection of animals and the environmentFlat-rate67%94.99.90Activities of other miscellaneous membership organisations n.e.c.Flat-rate67%
Frequently asked questions
Does a cultural association with ATECO code 94.99.20 need to open a VAT number?
It depends on the type of transactions. If the association only collects membership fees and contributions from its own members, those amounts fall outside the scope of VAT and a tax code (codice fiscale) for the entity suffices. A VAT number becomes necessary when the association carries out commercial activity towards third parties or charges for goods or services. For 2025, services provided exclusively to members continue to be excluded from VAT: the new exemption regime, repeatedly postponed, is not yet in effect.
What is the profitability coefficient under the flat-rate scheme for division 94 codes?
Activities of membership organisations not classified elsewhere (group 94.99) fall under the "other activities" category with a 67% profitability coefficient. This means that 67% of revenue is considered taxable income and the remaining 33% is not subject to either the substitute tax or contributions. The flat tax of 15% — reduced to 5% for the first five years of a new activity — is applied to the income calculated in this way, up to the €85,000 threshold. You can calculate your taxes for your specific situation.
Which INPS scheme applies to someone who opens a VAT number with a division 94 code?
When the activity is commercial in nature, the VAT number must be registered under the INPS Traders' Management scheme, with fixed contributions on the minimum income threshold due regardless of income, plus a percentage element on the excess. A distinction must be made for membership bodies, which use their own tax code for membership fees and charity donations (5 per mille) and open a VAT number only for the commercial side. Anyone who is actually carrying out a professional activity should verify whether a more appropriate ATECO code exists, because division 94 describes the organisation, not the individual service.