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
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 86Attività per la salute umana
- 86.9Altre attività per la salute umana
- 86.96.0Attività di medicine complementari e alternative
- 86.96.09Attività di medicine complementari e alternative n.c.a.
Description
- provision of traditional medicine services that comprise a range of long-standing and still-evolving practices, developed within various societies before or during the development of modern medicine (e.g. traditional Chinese therapies, such as acupuncture and Chinese herbal medicines, Unani, and traditional African medicines)
- provision of complementary therapeutic services (e.g. Alexander therapy, aromatherapy, Bach therapy and other flower therapies, body therapy, Ayurvedic, herbal medicine, naturopathy, nutritional therapy)
- provision of alternative therapeutic services (e.g. homeopathy, chiropractic treatments, crystal therapy, iridology, radionics)
- osteopathy
- activities of healers
- hypnotherapy
- reflexology activities
- remedial therapists Cesar and Mensendieck
- naprapathy
Exclusion notes
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.96:
- body treatment techniques (e.g. shiatsu, Thai massage, watsu, tui na, qigong), see 86.99
Frequently asked questions
Osteopath opening a VAT number in 2025: is the ATECO code 86.96.09?
Yes. This category includes osteopathy among therapeutic services within the scope of health prevention, alongside naturopathy, homeopathy, and chiropractic. It is the reference code for osteopaths.
Naturopath or acupuncturist: do I fall under 86.96.09 or body techniques?
86.96.09. This category covers naturopathy, phytotherapy, acupuncture, and other traditional and complementary medicines. Manual wellness techniques such as shiatsu have a dedicated code: 86.99.01.
I carry out chiropractic treatments: 86.96.09 or physiotherapy?
86.96.09. Chiropractic and chirotherapy treatments fall under complementary and alternative medicine. Physiotherapist rehabilitation is separate: 86.95.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 86.22.05— Studi di omeopatia e di agopuntura(unito da più codici)
