Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- TALTRE ATTIVITÀ DI SERVIZI
- 94Attività delle organizzazioni associative
- 94.1Attività di organizzazioni di imprese, dei datori di lavoro e professionali
- 94.12Attività delle organizzazioni professionali
- 94.12.10Attività di ordini e collegi professionali
Description
- activities of organisations whose members' interests centre chiefly on a particular scholarly discipline or professional practice or technical field, e.g.:
- medical associations
- pharmaceutical associations
- chemists' and physicists' associations
- legal associations
- accounting associations
- engineering associations
- architects' associations
- dissemination of information, the establishment and supervision of standards of practice, representation before government agencies, public relations of professional organisations
Exclusion notes
Excluded from class 94.12:
- education provided by professional membership organisations, see division 85
- activities of business and employers membership organisations, see 94.11
- activities of trade unions, see 94.20
- activities of other membership organisations n.e.c., see 94.99
Frequently asked questions
Does a professional body use 94.12.10 or 94.12.20?
94.12.10 is the right code when the body is a statutory professional order or board and carries out associative, disciplinary, or representational functions for the profession. 94.12.20 covers voluntary professional associations, learned societies, or specialist groups.
If a professional order runs training courses for its members, does it stay on 94.12.10?
Usually yes, if the courses are part of the order or board's ordinary activity. If the primary economic activity is delivering continuing education courses as an open training service, consider 85.59.20.
Do the medical council and the bar association use the same code, or does it vary by profession?
Yes, the same: 94.12.10 covers statutory orders and boards across all professions, from doctors and lawyers to accountants, engineers, and architects. If the body is not a statutory order but a voluntary association of professionals or scholars, it moves to 94.12.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 94.12.10— Attività di federazioni e consigli di ordini e collegi professionali(corrispondenza diretta)