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
- 86.95.00Attività di fisioterapia
Description
- activities of physiotherapists
- activities of medical massage therapists
- activities of ergotherapists
- activities of occupational therapists
Exclusion notes
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.95:
- activities of osteopaths, see 86.96
- activities of chiropractors, see 86.96
- body treatment techniques (e.g. shiatsu, Thai massage, watsu, tui na, qigong), see 86.99
- activities of massage salons for non-medical massage, see 96.23
Frequently asked questions
Physiotherapist opening a VAT number in 2025: is the ATECO code 86.95.00?
Yes. This category covers the activities of physiotherapists, including massage therapists, ergotherapists, and occupational therapists. It is the dedicated code for physiotherapy.
I also practise osteopathy alongside physiotherapy: do I stay on 86.95.00 or do I need another code?
Osteopathy does not fall under physiotherapy. Code 86.95.00 is for physiotherapists; osteopathic practice falls under complementary and alternative medicine: 86.96.09. If you carry out both, assess which activity is predominant.
Wellness massage therapist: can I use 86.95.00?
Usually not, if you are not a physiotherapist. Code 86.95.00 includes massage therapists working in a rehabilitation setting. Shiatsu and body treatment techniques for wellness purposes have their own code: 86.99.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 86.90.21— Fisioterapia(unito da più codici)