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
- LATTIVITÀ FINANZIARIE E ASSICURATIVE
- 66Attività ausiliarie dei servizi finanziari e delle attività assicurative
- 66.1Attività ausiliarie dei servizi finanziari, escluse le assicurazioni e i fondi pensione
- 66.12.00Attività di negoziazione di contratti relativi a titoli e merci
Description
- dealing in financial markets on behalf of others (e.g. stockbroking) and related activities
- securities brokerage
- brokerage of investment funds shares
- brokerage of standardised commodity contracts
- currency trading on behalf of others
- brokerage of crypto-assets with liabilities that qualify as securities
- exchange of currency on a fee basis (e.g. bureaux de change)
- equity-based crowdfunding
- debt-based crowdfunding offering loans and securities
- security and commodity contracts trading activities
- brokerage of securities for investment projects (e.g. wind or solar parks)
Exclusion notes
Excluded from class 66.12:
- dealing in financial markets on own account, see division 64
- exchange of currency on own account, see 64.99
- portfolio management on a fee or contract basis, see 66.30
- buying and selling of real estate projects (e.g. wind or solar parks), see division 68
- donation-based fundraising, see 82.99
- trading and brokerage of crypto-assets without liabilities, see 82.99
Frequently asked questions
I broker securities and funds on behalf of clients: ATECO code 66.12.00?
Yes. Dealing in securities, fund units, and commodity contracts on behalf of third parties — i.e. brokerage — falls under 66.12.00. If you invest and trade on your own account, the code is 64.99.00.
Currency exchange and bureau de change: does it fall under 66.12.00 or under monetary intermediation?
Usually 66.12.00 when currency exchange is provided on a fee basis for customers, as in exchange bureaux. Currency trading on one's own account is instead among the activities of 64.99.00. The deciding factor is whether the activity is for third parties or on own account.
Equity crowdfunding or lending-based crowdfunding platform: is it 66.12.00 or another code?
Yes, equity-based crowdfunding and debt-based crowdfunding platforms offering loans and securities are listed under 66.12.00. Pure financial advisory, with no intermediation, is instead classified under 66.19.22.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 66.12.00— Attività di negoziazione di contratti relativi a titoli e merci(corrispondenza diretta)