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
- 64Attività dei servizi finanziari, escluse le assicurazioni e i fondi pensione
- 64.9Altre attività di servizi finanziari, ad esclusione di assicurazioni e fondi pensione
- 64.92Altre attività creditizie
- 64.92.10Attività di factoring
Description
- factoring and supply chain financing activities
Exclusion notes
Excluded from division 64:
- activities of promotional institutions for economic development through long-term investments at local, regional and national level provided that they act as the government's arm for the execution of their public policy mandate, see 84.13
Excluded from group 64.9:
- insurance and pension funding activities, see division 65
Excluded from class 64.92:
- credit granting by specialised deposit-taking institutions, see 64.19
- financial leasing, see 64.91
- securitisation of assets other than loans, see 64.99
- operating leasing according to type of goods leased, see division 77
- grant-giving activities by membership organisations, see 94.99
Frequently asked questions
I advance invoices and manage trade receivables for businesses — ATECO code 64.92.10?
Yes. Factoring and supply chain finance fall under 64.92.10. If instead you buy receivables on your own account in order to resell them, the own-account purchase and sale of receivables is referenced under 64.99.00.
Factoring 64.92.10 or credit securitisation 64.92.99 — how do I choose?
Code 64.92.10 covers factoring proper, i.e. the advance and management of trade receivables. Credit securitisation — converting receivables into financial instruments — is referenced instead under 64.92.99. The key distinction is whether you are managing the receivables or securitising them.
Supply chain finance for group suppliers — does it fall under 64.92.10?
Yes, supply chain finance is explicitly included in 64.92.10 alongside factoring. It is distinct from financial leasing under 64.91.00, which finances the use of an asset rather than trade receivables.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 64.99.20— Attività di factoring(corrispondenza diretta)