ATECO Codes — Computer programming, consultancy and related activities
Division 62 covers those who work with software: application and website developers, IT consultants, system administrators and IT infrastructure managers. These are among the most widely used ATECO codes by freelancers and VAT number holders under the flat-rate regime, where the profitability coefficient is 67%: substitute tax and contributions are paid on €67 for every €100 collected. The distinction between software production (62.10) and consultancy (62.20) matters because it affects the INPS scheme to register with.
- ATECO 2025 codes
- 5
- Flat-rate eligible
- 5 of 5
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
What is the profitability coefficient for division 62 ATECO codes under the flat-rate regime?
For IT activities in division 62 the coefficient is 67%. In practice the taxable base on which you calculate the substitute tax (5% for the first five years, otherwise 15%) and INPS contributions is 67% of your annual revenue; the remaining 33% is treated as notional expenses and is not taxed. On a €50,000 turnover the taxable base is €33,500. You can calculate the taxes using your actual turnover.
Is it better to use code 62.10 as a programmer or 62.20 as an IT consultant?
It depends on what you actually do. If you write and produce software, apps or websites on commission you fall under 62.10 (software development); if you provide analysis, technology selection and consultancy on hardware and systems you fall under 62.20.10. The flat-rate coefficient is 67% in both cases, but the classification can affect the social security scheme, so it is best chosen on the basis of your predominant activity.
Does a software developer pay the Separate Management or the Artisan Management INPS scheme?
Most IT professionals contribute to the Separate Management scheme, with a rate of around 26–27% calculated on taxable income (revenue multiplied by 67%) and no fixed minimum contributions. In some cases, those who produce software in an organised and habitual manner may be classified as artisans, with fixed annual contributions due even on low turnover. It is worth checking the classification with an accountant before opening a VAT number, as the two schemes have very different calculation rules.