ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 64.92.10— Attività di factoring(corrispondenza diretta)
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
- KATTIVITÀ FINANZIARIE E ASSICURATIVE
- 64ATTIVITÀ DI SERVIZI FINANZIARI (ESCLUSE LE ASSICURAZIONI E I FONDI PENSIONE)
- 64.9ALTRE ATTIVITÀ DI SERVIZI FINANZIARI (ESCLUSE LE ASSICURAZIONI E I FONDI PENSIONE)
- 64.99Altre attività di servizi finanziari n.c.a. (escluse le assicurazioni e i fondi pensione)
- 64.99.20Attività di factoring
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.