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
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 82Attività amministrative, di supporto per le funzioni di ufficio e altri servizi di supporto alle imprese
- 82.9Servizi di supporto alle imprese n.c.a.
- 82.91Attività di recupero crediti, di informazioni commerciali e di rating
- 82.91.10Attività di recupero crediti
Description
- collection of payments for claims and remittance of payments collected to the clients (e.g. bill or debt collection services)
- activities of debt collection agencies and non-performing loans servicers
- repossession activities
Exclusion notes
Excluded from class 82.91:
- factoring activities, see 64.92
- assessment and collection of taxes on behalf of third parties, e.g. for local governments, see 84.11
Frequently asked questions
I'm opening a debt collection agency — is the code 82.91.10?
Yes. Recovery of outstanding debts, management of overdue payments, and the activities of debt collection agencies and non-performing loan servicers all fall under 82.91.10. This is a regulated activity: you need the licence required by Article 115 of the TULPS, issued by the local police headquarters (questura).
What is the difference between debt collection (82.91.10) and commercial information and credit rating activities (82.91.20)?
82.91.10 collects outstanding debts and handles payment demands and enforcement proceedings; 82.91.20 gathers and sells information on creditworthiness. One recovers money; the other supplies risk data.
Is telephone debt collection a call centre or a debt collection activity?
Usually 82.91.10 if the purpose is to recover debts, even when most of the work is done by phone. 82.20.00 covers call centres that provide a generic telephone service on behalf of third parties. The deciding factor is the purpose of the activity.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 82.91.10— Attività di agenzie di recupero crediti(unito da più codici)