ATECO Codes — Activities of head offices; management consultancy activities
Division 70 covers the activities of head offices (70.10) and management consultancy (70.20): direction of business groups, business and organisational consultancy, logistics and process certification services. For those opening a VAT number, the most widely used code is 70.20.09, reserved for business consultants. Under the flat-rate regime the profitability coefficient is 78%, and professionals without a professional fund pay contributions to the INPS Separate Management scheme.
- ATECO 2025 codes
- 4
- Flat-rate eligible
- 4 of 4
- Profitability coefficient
- 78%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
What is the correct ATECO code for a business consultant from 2025?
With the 2025 reclassification, the former code 70.22.09 has been replaced by 70.20.09 — Business and other management consultancy activities n.e.c. It covers consultancy on strategy, organisation, marketing, management control, HR and change management. Those registered under the old code are generally migrated to the new one without needing to reopen a VAT number, but it is advisable to check the Chamber of Commerce company certificate.
How much tax is paid with code 70.20.09 under the flat-rate regime?
Taxable income is obtained by applying the 78% profitability coefficient to revenue, regardless of actual costs incurred. On that income, after first deducting INPS contributions paid, the substitute tax of 15% is calculated, reduced to 5% for the first five years if the new-business conditions are met. You can calculate the taxes by entering your projected turnover.
Which INPS scheme does a consultant with code 70.20.09 register with?
A management consultant without a dedicated professional register or fund registers with the INPS Separate Management scheme. For 2025 the rate is 26.07% on taxable income (the same 78% of revenue used for the flat-rate regime). Contributions are fully deductible from income before the substitute tax is calculated, thereby reducing the taxable base.