ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 94.99.40— Attività di organizzazioni associative per la cooperazione internazionale(corrispondenza diretta)
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
- SALTRE ATTIVITÀ DI SERVIZI
- 94ATTIVITÀ DI ORGANIZZAZIONI ASSOCIATIVE
- 94.9ATTIVITÀ DI ALTRE ORGANIZZAZIONI ASSOCIATIVE
- 94.99Attività di altre organizzazioni associative n.c.a.
- 94.99.40Attività di organizzazioni per la cooperazione e la solidarietà internazionale
Frequently asked questions
Does an international development NGO use 94.99.40?
Yes, if the membership activity revolves around international cooperation and solidarity or the protection of specific groups. If the organisation raises funds to provide philanthropic support without that international focus, compare with 94.99.50.
Protecting minorities or running civic campaigns: 94.99.40 or 94.99.10?
Use 94.99.40 when the core focus is international cooperation, solidarity, or the protection of ethnic and minority groups. For civic campaigns aimed at citizens or consumers in general, see 94.99.10.
An association that collects and ships aid for missions and overseas projects: 94.99.40?
Yes, if the common thread is international cooperation and solidarity or support for specific groups. If instead the organisation provides aid and grants without that international dimension, acting as a philanthropic intermediary, see 94.99.50.