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
- 86.2Attività mediche e odontoiatriche
- 86.21.00Attività di medicina generale
Description
- medical consultation and treatment in the field of general medicine carried out by general practitioners
- general medical and polymedical practices activities
- outpatient general medical activities
Exclusion notes
- activities of pediatricians, see 86.22.02
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.21:
- inpatient hospital activities, see 86.10
- medical specialists activities, see 86.22
- nursing and midwifery activities, see 86.94
- physiotherapy activities, see 86.95
- traditional, complementary and alternative medicine activities, see 86.96
Frequently asked questions
GP opening a practice: ATECO code 86.21.00 or the specialist code?
Usually 86.21.00. The class covers general medical consultation and treatment by a general practitioner, both in a private surgery and in an outpatient clinic. If you practice as a specialist — cardiologist, gynaecologist, dermatologist — the correct code is 86.22.02, and paediatricians also fall there.
I am a self-employed paediatrician — do I use general practice code 86.21.00 or specialist medicine?
No, paediatricians are not classified under 86.21.00. The classification places paediatric activity under independent specialist medicine, 86.22.02. 86.21.00 is reserved for general practitioners.
Multi-doctor general practice clinic: is it always 86.21.00?
Yes if the doctors practise general medicine: the code covers both single-doctor surgeries and multi-doctor general practice clinics. When specialist services predominate within the same facility, look instead at 86.22.03, designed for specialist clinics and centres.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 86.21.00— Servizi degli studi medici di medicina generale(unito da più codici)