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
- 99.00.00Attività di organizzazioni e organismi extraterritoriali
Description
- activities of international organisations under international treaties between states, e.g.:
- the United Nations (UN) and the specialised agencies of the United Nations system, regional bodies
- the International Monetary Fund (IMF), the World Bank
- the World Customs Organization (WCO), the Organisation for Economic Co-operation and Development (OECD)
- the Organization of the Petroleum Exporting Countries (OPEC), the European Free Trade Association (EFTA)
- activities of institutions and bodies of the European Union (EU)
- activities of general government agencies of other countries (e.g. embassies, consulates, military bases, scientific bases)
Frequently asked questions
A foreign embassy or consulate in Italy — 99.00.00?
Yes, if the activity is that of an extraterritorial body or a foreign government agency, such as an embassy or consulate. If you are referring to the Italian administration of foreign affairs, the comparison is 84.21.00.
Does an association involved in international cooperation use 99.00.00?
A foreign military base or NATO command in Italy — does 99.00.00 apply?
Yes. Military bases and bodies of another country or an alliance stationed in Italy are extraterritorial organisations and belong here. National defence managed by the Italian state is a separate matter and follows 84.22.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 99.00.00— Organizzazioni ed organismi extraterritoriali(corrispondenza diretta)