Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
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Classification
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 70Attività di sedi centrali e consulenza gestionale
- 70.10.00Attività di sedi centrali
Description
- supervisory activities and management of other units of the enterprise or enterprise group
- activities of centralised administrative offices
- activities of corporate offices
- activities of district and regional offices
- activities of subsidiary management offices
- activities of shared service centres (SSC) with strategic and managerial/centralised activities
Exclusion notes
Excluded from class 70.10:
- activities of holding companies not engaged in head office activities, see 64.21
Frequently asked questions
A holding company that manages its subsidiaries from the centre: should I use 70.10.00 or a management consultancy code?
Yes, if the unit coordinates and manages other companies within the same group internally, it is 70.10.00 (corporate offices, head offices, shared service centres). When you sell management consultancy to external clients, the code is 70.20.09. The dividing line is internal group functions versus market-facing services.
A centralised administrative office for the group: does it fall under head offices?
Yes. Centralised administrative offices, district and regional offices, and the management of branches all fall under 70.10.00. It is the supervision and management of units belonging to the same enterprise or group, not an external service like 70.20.09.
A shared service centre that handles accounting for group companies: 70.10.00 or an accounting code?
Usually 70.10.00 when the shared service centre carries out strategic and management activities for the group. If you provide accounting as a professional service to third parties, look at 69.20.03. The distinction is whether you serve your own group or the open market.