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
- 86.91Attività di diagnostica per immagini e di laboratorio medico
Description
Notes from sub-category 86.91.01:
- activities of X-ray laboratories and other diagnostic imaging centres
Notes from sub-category 86.91.02:
- activities of blood analysis laboratories
- DNA sequencing for ruling out or curing a specific disease
- laboratory doping control activities
Exclusion notes
- 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
Excluded from division 86:
- veterinary activities, see 75.00