Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 86Attività per la salute umana
- 86.9Altre attività per la salute umana
- 86.93.00Attività di psicologi e psicoterapeuti, esclusi i medici
Description
- consultation and treatment activities of psychologists (e.g. clinical psychologists, health psychologists, psychotherapists), except medical doctors
- activities of psychoanalysts (expect medical doctors)
- music therapy activities performed by psychotherapists or psychologists
Exclusion notes
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.93:
- activities of psychiatrists, see 86.22
Frequently asked questions
Psychologist opening a VAT number in 2025: is the ATECO code 86.93.00?
Yes. This category covers consultation and treatment by clinical psychologists, health psychologists, and non-medical psychotherapists. It is the reference code for anyone opening a psychology practice.
I am a psychiatrist: do I use 86.93.00 like psychologists?
No. A psychiatrist is a physician, and their activity falls under specialist medicine: 86.22.02. Code 86.93.00 is explicitly for non-medical professionals.
I practise music therapy as a psychotherapist: does it fall under 86.93.00 or body therapies?
86.93.00, when music therapy is performed by psychotherapists or psychologists — the category includes it. Dance-movement therapy has its own dedicated code: 86.99.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 86.90.30— Attività svolta da psicologi(corrispondenza diretta)