ATECO Codes — Architectural and engineering activities; technical testing and analysis
Division 71 covers architectural and engineering activities, including those of surveyors and geologists, together with technical testing and product analysis. These are largely regulated professions: architects and engineers contribute to Inarcassa, surveyors to CIPAG, and geologists to EPAP. For those who open a VAT number under the flat-rate regime, the profitability coefficient for professional codes is 78%, meaning 78% of revenue is taxed at the substitute tax rate of 5% or 15%.
- ATECO 2025 codes
- 12
- Flat-rate eligible
- 12 of 12
- Profitability coefficient
- 78%
- Prevalent INPS scheme
- Gestione Separata
71.11.01Design, planning and supervision of archaeological excavationsFlat-rate78%71.11.09Architectural activities n.e.c.Flat-rate78%71.12.10Engineering activitiesFlat-rate78%71.12.20Project management for integrated engineering worksFlat-rate78%71.12.30Project drafting and supervision by surveyorsFlat-rate78%71.12.40Cartography and aerial photogrammetry activitiesFlat-rate78%71.12.50Geological, geognostic and mining prospecting activitiesFlat-rate78%71.20.11Technical testing and analysis for archaeological investigationsFlat-rate78%71.20.19Other technical testing and analysis of productsFlat-rate78%71.20.21Product origin recognition activitiesFlat-rate78%71.20.22Periodic statutory roadworthiness inspection of motor vehicles and motorcyclesFlat-rate78%71.20.29Other quality control and product certification activitiesFlat-rate78%
Frequently asked questions
What is the profitability coefficient for architects, engineers and surveyors under the flat-rate regime?
For the professional codes of division 71 (architecture, engineering, surveying activities) the coefficient is 78%. This means that taxable income equals 78% of revenue, while the remaining 22% is recognised as notional costs without needing to document them. The substitute tax of 5% applies for the first five years of a new activity, otherwise 15%. You can see the amount in your case with the tax calculator.
Which professional fund must I register with if I have an ATECO code 71?
It depends on which register you belong to. Architects and engineers register with Inarcassa, surveyors with CIPAG, and geologists with EPAP. Contributions are therefore not paid to the INPS Separate Management or Artisan and Trader schemes: registration with the professional fund is mandatory and must be done within the deadlines set by each body, generally a few months after opening a VAT number.
Can contributions paid to Inarcassa or a professional fund be deducted under the flat-rate regime?
Yes. Even under the flat-rate regime, mandatory contributions paid to the professional fund are deductible from the taxable income calculated using the 78% coefficient. To remain under the flat-rate regime, revenue must not exceed €85,000 per year; above that threshold — and immediately if you exceed €100,000 — the ordinary regime applies with VAT and progressive personal income tax.