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
- 69.20.03Attività di esperti contabili
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 a registered accounting expert (section B of the professional register): should I use 69.20.03 or the code for chartered accountants?
Yes, 69.20.03 is the code designed for accounting experts. Those registered as chartered accountants (dottore commercialista) use 69.20.01 instead. The distinction lies in the section of the professional register and the scope of practice, not in the type of firm.
I handle bookkeeping but do not sign off on financial statements as a statutory auditor: which ATECO code do I need?
Usually 69.20.03 for accounting expert activities. If your role is statutory auditing — certifying financial statements — that falls under 69.20.02. Bookkeeping and the certification of accounts are two separate functions.
I am an accounting expert who also processes payroll: should I add the labour consultant code?
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 69.20.12— Servizi forniti da ragionieri e periti commerciali(corrispondenza diretta)