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
- 69.20.07Attività di centri di assistenza fiscale
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 am setting up a tax assistance centre (CAF) for income tax returns: which ATECO code should I register?
Yes, for a tax assistance centre the code is 69.20.07. It applies to the organisation that assists taxpayers with returns and related filings. If you are instead an individual professional providing independent tax advisory services, look at 69.20.06.
CAF or chartered accountant: do they share the same ATECO code for filing income tax returns?
No. A CAF, as an authorised centre assisting taxpayers, uses 69.20.07; a chartered accountant who handles accounting and tax returns uses 69.20.01. The same tax filing from the client's perspective, but two differently classified activities.
A CAF that also handles social-security patronage services: is a separate code required?
Usually yes, because social-security assistance and patronage services are a different activity from the tax assistance covered by 69.20.07. For payroll and employment compliance, the reference is 69.20.04; keep the two functions separate.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 69.20.14— Attività svolta dai Centri di assistenza fiscale (Caf)(corrispondenza diretta)