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
- 69.20.01Attività di commercialisti
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'm registering as self-employed as a chartered accountant (dottore commercialista) — is ATECO 2025 code 69.20.01 correct?
Chartered accountant or labour consultant — 69.20.01 or 69.20.04?
It depends on the main focus of the work. Code 69.20.01 is for the chartered accountant who handles bookkeeping, financial statements and tax compliance. Those who manage payroll, employment relationships and social-security obligations for businesses are labour consultants, under 69.20.04.
Chartered accountant or tax assistance provided by a CAF — 69.20.01 or 69.20.07?
These are different activities. Code 69.20.01 is the chartered accountant profession. Tax assistance delivered through a tax assistance centre (CAF) has its own dedicated heading, 69.20.07.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 69.20.11— Servizi forniti da dottori commercialisti(corrispondenza diretta)