ATECO Codes – Activities of Extraterritorial Organisations and Bodies
Division 99 covers the activities of extraterritorial organisations and bodies: foreign embassies and consulates in Italy, UN agencies, European Union institutions, NATO, the OECD, and similar bodies. These are entities that operate on the basis of treaties between states and, by their nature, are not ordinary Italian VAT holders. For this reason the only code in the division, 99.00.00, has very limited practical use for an individual professional or self-employed worker.
- ATECO 2025 codes
- 1
- Flat-rate eligible
- 1 of 1
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
Can I open a VAT number with ATECO code 99.00.00?
In practice, almost never. Code 99.00.00 identifies extraterritorial bodies as entities (embassies, consulates, international agencies), not an individual professional activity. If you work for one of these organisations as a consultant or independent contractor, the correct code is the one that matches the service you actually provide — for example consultancy, translation, or design — not 99. It is advisable to discuss this with an accountant before opening a VAT number to avoid an incorrect classification.
Do employees of embassies, consulates, and international organisations pay taxes in Italy?
It depends on nationality and residence. Officials of bodies such as the UN, EU, NATO, and OECD generally enjoy an exemption on salaries received for their official functions, but the exemption does not apply to Italian citizens or to those who are permanent residents in Italy, who remain taxed under ordinary rules. It is important to distinguish between an official and an external worker: consultants, even if they work with the organisation, are normally not covered by the exemption and declare their fees as self-employment income.
Can this code be used to access the flat-rate regime, and how much tax is paid?
In theory, code 99.00.00 has a 67% profitability coefficient and falls under the INPS Traders' Management scheme, with the flat-rate threshold set at €85,000 of revenue. In practice, however, it is rare for an individual to actually use this code, because it identifies entities rather than individual services. If you are evaluating an activity with a 67% coefficient, you can use the tax calculator to see what would remain after the substitute tax and contributions.