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
- 69.20.04Attività di consulenti del lavoro
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 opening a VAT number as a labour consultant: what is the correct ATECO 2025 code?
Yes, it is 69.20.04, the code specifically for labour consultants registered with the professional association. If you deal with accounting and tax returns instead, the relevant code is 69.20.01. The core of this activity is the employment relationship: contracts, payroll, and HR compliance.
I process payroll but I am not a registered labour consultant: which code should I use?
Usually not 69.20.04. For those who prepare payslips and process remuneration without being a registered labour consultant, the correct code is 69.20.05. The distinction follows professional registration, not the type of service.
I am a labour consultant who also provides HR and workforce organisation advice: do I need two codes?
It depends. If you stay within employment compliance and the employment relationship, 69.20.04 covers it all. When the advisory work shifts to HR strategy and organisational design, you move into the territory of 70.20.09, which covers human resource policies and workforce planning.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 69.20.30— Attività dei consulenti del lavoro(corrispondenza diretta)