Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 86Attività per la salute umana
- 86.9Altre attività per la salute umana
- 86.91.0Attività di diagnostica per immagini e di laboratorio medico
- 86.91.01Attività di diagnostica per immagini
Description
- activities of X-ray laboratories and other diagnostic imaging centres
Exclusion notes
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.91:
- non-medical laboratory testing, testing activities in the field of food hygiene, activities of forensic laboratories, see 71.20
- medical analysis and interpretation of diagnostic medical images (x-ray, electrocardiograms, endoscopies, etc.), see 86.22
- activities of genome data centres or blood and organ banks, see 86.99
Frequently asked questions
Radiology centre with CT and MRI: ATECO code 86.91.01 or specialist medicine?
Usually 86.91.01. This category covers radiology laboratories and other diagnostic imaging centres — that is, the facility that performs the examinations. If, however, a physician only reports on images without managing the centre, their activity falls under 86.22.02.
I perform ultrasound scans and also take blood samples: do I need a single code between 86.91.01 and 86.91.02?
These are two separate categories. Diagnostic imaging is 86.91.01; blood tests and laboratory analyses fall under 86.91.02. If you carry out both, the primary code follows the centre's main activity.
A practice that takes dental X-rays: does it fall under 86.91.01?
It depends on the main activity. X-rays provided as a diagnostic imaging centre fall under 86.91.01. If the imaging is part of the dental treatment offered by the practice, dentistry takes precedence: 86.23.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 86.90.11— Laboratori radiografici(corrispondenza diretta)