ATECO Codes – Security and Investigation Activities
Division 80 covers private security and investigation services: detective agencies operating in private, corporate, insurance, and legal contexts, as well as armed and unarmed private security. These activities are regulated by the TULPS (Consolidated Public Safety Act) and require a prefectoral licence. For tax purposes, investigators who open a VAT number are classified as professionals, with an 78% profitability coefficient under the flat-rate regime and registration with INPS Separate Management.
- ATECO 2025 codes
- 7
- Flat-rate eligible
- 7 of 7
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
80.01.11Private investigation activitiesFlat-rate67%80.01.12Corporate and commercial investigation activitiesFlat-rate67%80.01.13Insurance investigation activitiesFlat-rate67%80.01.14Legal investigation activitiesFlat-rate67%80.01.21Unarmed private security activitiesFlat-rate67%80.01.29Other private security activitiesFlat-rate67%80.09.00Security activities n.e.c.Flat-rate67%
Frequently asked questions
Can a private investigator open a VAT number under the flat-rate regime?
Yes, provided annual fees do not exceed €85,000 and the other flat-rate requirements are met. For private investigation services the profitability coefficient is 78%, so the 15% substitute tax (5% for the first five years if you are a new activity) is calculated on 78% of receipts. The prefectoral licence required under Art. 134 of the TULPS remains compulsory in any case. You can calculate your taxes based on your projected turnover.
Which INPS scheme does a self-employed private investigator or security professional register with?
A private investigator working as a self-employed professional, without a dedicated pension fund, pays contributions to INPS Separate Management at a rate of around 26% on taxable income. Contributions are based on actual income — there is no fixed minimum as there is under the craftsmen's or traders' management schemes. Someone who instead sets up a security company as a business may fall under the traders' management scheme.
Can a licensed security guard work as a self-employed VAT holder, or must they be an employee?
An armed licensed security guard (guardia particolare giurata) can generally not operate with a VAT number: the qualification is granted by the Prefect only where there is an employment relationship with an authorised security company or with the owner of the assets being protected. A VAT number is the typical path for a private investigator who holds their own licence. For armed security work, the prevailing model therefore remains employment, with the related contributions paid by the employer.