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
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 69Attività legali e di contabilità
- 69.20.0Attività di contabilità, controllo e revisione contabile; consulenza fiscale
- 69.20.02Attività di revisori legali in ambito contabile
Description
Notes from category 69.20.0:
- recording of commercial transactions from businesses or others
- bookkeeping activities for financial accounting and payroll accounting, etc.
- preparation or auditing of financial accounts
- examination of accounts and certification of their accuracy
- preparation of tax returns for individuals or enterprises
- accounting advisory activities and representation on behalf of clients before public administration (e.g. tax authorities and tax courts)
- duty and tax tariff calculation service activities
- activities of invoicing services
Exclusion notes
Excluded from class 69.20:
- publishing of accounting software, see 58.29
- computer programming of accounting software, see 62.10
- data processing and tabulation activities, see 63.10
- management consultancy on accounting systems, budgetary control procedures, see 70.20
- bill collection, see 82.91
Frequently asked questions
I carry out the statutory audit of a limited company's accounts — does this code apply, rather than the chartered accountant code?
Yes, if the engagement is the statutory audit of the financial statements, you fall under 69.20.02. The criterion is function: here you certify the accounts as an auditor registered in the register, whereas bookkeeping and preparing tax returns for clients belong under 69.20.01. If you also sign off financial statements as a chartered accountant for other clients, those are two distinct activities.
I am registered in the auditors' register but not in the chartered accountants' register — which ATECO code do I use?
Usually 69.20.02, because it identifies those who perform statutory audits regardless of whether they are members of the chartered accountants' register. If instead you handle bookkeeping or prepare tax returns, the reference becomes 69.20.01 or, for those who work on accounts without being a chartered accountant, 69.20.03.
Statutory auditor vs quality control — do auditing financial statements and inspecting products share the same code?
No. Auditing financial statements is 69.20.02; verifying and certifying products and processes is an entirely different matter and falls under 71.20.29. This code is about accounts and accounting attestations; that one is about laboratories and product compliance.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 69.20.20— Attività delle società di revisione e certificazione di bilanci(unito da più codici)