ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 94.91.00— Attività delle organizzazioni religiose(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- SALTRE ATTIVITÀ DI SERVIZI
- 94ATTIVITÀ DI ORGANIZZAZIONI ASSOCIATIVE
- 94.9ATTIVITÀ DI ALTRE ORGANIZZAZIONI ASSOCIATIVE
- 94.91.00Attività delle organizzazioni religiose nell'esercizio del culto
Frequently asked questions
Does a parish or religious community use 94.91.00?
Yes, if the activity is worship, services to the faithful, religious retreats, or services for monasteries and convents. If the same body runs a school, a social service, or an accommodation facility, that part may require a different code depending on the activity carried out.
Religious services for funerals versus funeral services?
94.91.00 covers the religious service connected to the rite. The organisation of the funeral as a funeral-services business — involving practical and operational management — should be compared with 96.30.01.
The parish runs a nursery or an after-school programme: does that part stay on 94.91.00?
No, that part follows the activity actually carried out. For nurseries or daytime childcare services the appropriate code is 88.91.00; only worship and religious services for the faithful remain under 94.91.00.