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
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 69Attività legali e di contabilità
- 69.20.0Attività di contabilità, controllo e revisione contabile; consulenza fiscale
- 69.20.06Attività di altri consulenti, periti e altri soggetti simili in ambito tributario e contabile
Description
Notes from category 69.20.0:
- recording of commercial transactions from businesses or others
- bookkeeping activities for financial accounting and payroll accounting, etc.
- preparation or auditing of financial accounts
- examination of accounts and certification of their accuracy
- preparation of tax returns for individuals or enterprises
- accounting advisory activities and representation on behalf of clients before public administration (e.g. tax authorities and tax courts)
- duty and tax tariff calculation service activities
- activities of invoicing services
Exclusion notes
Excluded from class 69.20:
- publishing of accounting software, see 58.29
- computer programming of accounting software, see 62.10
- data processing and tabulation activities, see 63.10
- management consultancy on accounting systems, budgetary control procedures, see 70.20
- bill collection, see 82.91
Frequently asked questions
I provide tax advisory services as a tax specialist not registered with the chartered accountants' association: which ATECO code do I use?
I am an expert who carries out valuations and appraisals for tax purposes: does this fall here or under a technical inspection code?
Yes, if the appraisal is in the tax or accounting field, you are under 69.20.06. When the appraisal concerns materials, products, or technical testing, the reference is 71.20.19. What matters is the subject of the appraisal, not the title of expert.
Tax advisory or tax assistance to individuals: 69.20.06 or the tax assistance centre code?
It depends on the structure. Tax advisory provided by an individual professional or specialist falls under 69.20.06; an organised tax assistance centre (CAF) that helps taxpayers with their returns uses 69.20.07.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 69.20.13— Servizi forniti da revisori contabili, periti, consulenti ed altri soggetti che svolgono attività in materia di amministrazione, contabilità e tributi(rimappatura complessa)