Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- KTELECOMUNICAZIONI, PROGRAMMAZIONE E CONSULENZA INFORMATICA, INFRASTRUTTURE INFORMATICHE E ALTRE ATTIVITÀ DEI SERVIZI D'INFORMAZIONE
- 62Attività di programmazione, consulenza informatica e attività connesse
- 62.10.00Attività di programmazione informatica
Description
- development of software, not associated with publishing
- designing the structure and content of, the writing, modifying (including updates and patches), testing and maintaining of software and applications, including:
- systems software
- video game software and applications; gaming applications
- video game middleware
- business and finance software applications
- machine learning applications
- artificial intelligence / machine vision applications
- cybersecurity applications
- distributed ledger applications
- databases and web pages
- customising of software, i.e. modifying and configuring an existing application so that it is functional within the clients' information system environment
- development of applications
Exclusion notes
Excluded from division 62:
- software publishing, see division 58
- provision of online gaming / video game sites not associated with its publishing, see division 60
- provision of computing infrastructure, data processing and hosting, see division 63
- provision of financial and insurance services using published financial and insurance technologies software, see section L
- activities of gambling sites, see 92.00
- repair and maintenance of computers and communication equipment, see 95.10
Excluded from class 62.10:
- publishing of software or gaming on demand services, cloud-based software and gaming applications, see 58.2
- development of software associated with publishing, see 58.2
- translation or adaptation of non-customised software for a particular market on own account, see 58.29
- operation of online gaming / video game sites, see 60.39
- planning and designing computer systems that integrate computer hardware, software and communication technologies, even though providing software might be an integral part, see 62.20
- data processing activities, e.g. by using blockchain / distributed ledger technology (DLT), see 63.10
- operation of gambling sites, see 92.00
- repair and maintenance of computers and communication equipment, see 95.10
Frequently asked questions
Is 62.10.00 the right code for a freelance developer?
Yes, when you sell software development: writing code, building applications, backend, frontend, integrations, iterative maintenance, or debugging within a software project. If instead the client pays you for analysis, technical choices, security, architecture, or oversight without any real development work, the question shifts towards 62.20.10 - IT consulting activities.
If I write code for a client but label the invoice as consulting, does it make any difference?
This question comes up often, but the substance does not change: the code should follow the work performed, not the wording chosen on the invoice. If the deliverable is working code, 62.10.00 is more consistent. If you sell opinions, analyses, plans, or decision support, then IT consulting becomes more appropriate.
I develop my own app and then sell it to users — do I stay on 62.10.00?
Only while the work is writing code on commission. Once you publish your own product and sell it to multiple users through licences, subscriptions, or downloads, the activity becomes software publishing and the code to consider is 58.29.00 - Publishing of other software. The difference is between developing for a client and marketing your own product.
Besides programming, I also install third-party software and recover data from PCs — is that still 62.10.00?
No, not for that part. 62.10.00 is writing, modifying, and testing software. Installing third-party programs or recovering data from damaged computers are more operational IT services, which fall under 62.90.09 - Other information technology and computer service activities n.e.c.. If you do both, it makes sense to distinguish development from routine technical interventions.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 62.01.00— Produzione di software non connesso all'edizione(corrispondenza diretta)