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
- 86.91.0Attività di diagnostica per immagini e di laboratorio medico
- 86.91.02Attività di laboratorio medico
Description
- activities of blood analysis laboratories
- DNA sequencing for ruling out or curing a specific disease
- laboratory doping control activities
Exclusion notes
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.91:
- non-medical laboratory testing, testing activities in the field of food hygiene, activities of forensic laboratories, see 71.20
- medical analysis and interpretation of diagnostic medical images (x-ray, electrocardiograms, endoscopies, etc.), see 86.22
- activities of genome data centres or blood and organ banks, see 86.99
Frequently asked questions
Blood analysis laboratory: ATECO code 86.91.02 or diagnostic imaging?
86.91.02. This category covers blood analysis and clinical testing laboratories. Diagnostic imaging such as X-rays and ultrasound scans falls under 86.91.01.
I carry out genetic testing and DNA sequencing: does that fall under 86.91.02?
Yes, if the DNA analysis is used to diagnose or treat a specific disease: the category includes DNA sequencing for clinical purposes. Genetic databases and biobanks involved in the collection and storage of genetic material fall instead under miscellaneous health activities: 86.99.09.
A laboratory that carries out anti-doping controls: is it always 86.91.02?
Yes. Laboratory doping control is included in this category, alongside clinical analyses. The medical degree or a specialist's interpretation of the report is a separate act by the specialist physician — see 86.22.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 86.90.12— Laboratori di analisi cliniche(corrispondenza diretta)