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
- 61Telecomunicazioni
- 61.20.00Attività di rivendita di telecomunicazioni e attività di servizi di intermediazione per telecomunicazioni
Description
- reselling of wired, wireless and satellite telecommunication (i.e. purchasing and reselling network capacity), including activities of telecommunication brokers and resellers of prepaid calling cards and services
- intermediation services for wired, wireless and satellite telecommunication activities, including:
- agent activities for telecommunication carriers
- selling mobile telephone service plans on an agent basis
- wireless telephone service plan sales agent activities, selling on behalf of wireless telecommunication carriers
- agent activities for mobile virtual network operators (MVNOs)
- provision of telephone and internet access in facilities open to the public
Exclusion notes
Excluded from division 61:
- motion picture, audiovisual, television programme, and sound recording production and post-production activities, including services to convert audio and video content into streaming formats, see division 59
- activities of broadcasting and provision of audio and video streaming or download distribution services, see division 60
Excluded from class 61.20:
- provision of telecommunication services by operators of telecommunication infrastructure, see 61.10
Frequently asked questions
Is 61.20.00 for agents, resellers, or distributors of telephone services?
Yes, when the activity is reselling telecommunications or acting as an intermediary: purchasing and reselling network capacity, selling phone plans on commission, working as an agent for operators, managing MVNO offers, or selling calling cards and prepaid services. If you directly manage the network, the comparison shifts back to codes 61.10.01, 61.10.02, or 61.10.03.
Do Internet cafés and public telephone access points fall under 61.20.00?
They can, when the service is telephone or Internet access in publicly open premises, as part of a telecommunications resale or intermediation activity. If you sell Internet access as a provider over networks you do not own, the code to look at is 61.90.10 - Internet access services.
I sell SIM cards and top-ups from multiple mobile operators as an agent — is that 61.20.00 or network management?
Yes, 61.20.00. Selling plans on commission, acting as an agent for operators or MVNOs, and reselling prepaid cards is exactly resale and intermediation. Those who manage the cellular network infrastructure itself fall under 61.10.02 - Mobile telecommunications activities.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: