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
- LATTIVITÀ FINANZIARIE E ASSICURATIVE
- 66Attività ausiliarie dei servizi finanziari e delle attività assicurative
- 66.2Attività ausiliarie delle assicurazioni e dei fondi pensione
- 66.22.00Attività di agenti e intermediari delle assicurazioni
Exclusion notes
Excluded from group 66.2:
- pooling and assuming insurance risks by underwriting, see division 65
Frequently asked questions
I'm opening a VAT number as an insurance agent or broker — is the code 66.22.00?
Yes. 66.22.00 covers agents, sub-agents, brokers, and other intermediaries registered with IVASS who place insurance policies. If instead you assess and settle losses arising from claims, the activity is risk and damage assessment under 66.21.00.
I intermediate both insurance policies and financial investments — do I only need 66.22.00 or must I also add 66.19.21?
You need both codes, because they correspond to different registers. 66.22.00 covers insurance intermediation. For the off-premises offering of financial and investment products you also need 66.19.21.
I only provide pension and insurance consulting without selling policies — do I stay on 66.22.00?
No. Without intermediation and policy placement, pure pension and insurance consulting is a different auxiliary activity, classified under 66.29.09. 66.22.00 presupposes the role of intermediary.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: