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
- LATTIVITÀ FINANZIARIE E ASSICURATIVE
- 66Attività ausiliarie dei servizi finanziari e delle attività assicurative
- 66.1Attività ausiliarie dei servizi finanziari, escluse le assicurazioni e i fondi pensione
- 66.19Altre attività ausiliarie dei servizi finanziari, escluse le assicurazioni e i fondi pensione
- 66.19.10Attività di elaborazione e liquidazione delle transazioni finanziarie tramite carta di credito
Description
- financial transaction processing and settlement activities, including digital (or internet-based) payment provision and settlement activities for credit card transactions
- activities of digital currency wallet providers
Exclusion notes
Excluded from class 66.19:
- publishing of financial markets analysis, see 58.19
- information search services regarding financial markets, see 63.92
- crypto-assets exchanges, see 66.11
- brokerage activities, see 66.12
- activities of insurance agents and brokers, see 66.22
- management of funds, see 66.30
- activities of debt collection agencies and non-performing loans servicers, see 82.91
- trading and brokerage of crypto-assets without liabilities, see 82.99
Frequently asked questions
A payment gateway that processes card transactions for e-commerce merchants: ATECO code 66.19.10?
Yes. The processing and settlement of financial transactions by credit card, including internet-based digital payments, falls under 66.19.10. Those who issue electronic money as a monetary institution belong instead under 64.19.20.
I provide digital currency wallets to users: does that fall under 66.19.10 or 64.99.00?
Usually 66.19.10, because the activity of digital currency wallet providers is listed under this category. The issuance and trading of crypto-assets on own account are instead classified under 64.99.00. The deciding factor is providing the wallet versus trading crypto on one's own account.
I advise on payment systems but do not operate them: does 66.19.10 still apply?
No. If you only advise without actually processing transactions, you fall under the financial advisory category of 66.19.22. Code 66.19.10 applies when you actually carry out the processing and settlement of payments.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 66.19.10— Attività di gestione ed elaborazione di pagamenti tramite carta di credito(corrispondenza diretta)