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
- 61.10.0Attività di telecomunicazioni fisse, mobili e satellitari
- 61.10.01Attività di telecomunicazioni fisse
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 61.10:
- installation of telecommunication, computer network and cable television wiring in buildings, including fibre-optic wiring without operating facilities for the transmission of data, see 43.21
- publishing of instant messaging or satellite geolocation applications, see 58.29
- telecommunication reselling activities and intermediation service activities for telecommunication, see 61.20
- provision of telephone and internet access in facilities open to the public (e.g. internet cafés), see 61.20
- Voice Over Internet Protocol (VOIP) provision, without operating facilities for the transmission of data, see 61.90
Frequently asked questions
Does 61.10.01 apply to operators that run fixed networks, fibre, or wired connections?
Yes, when the activity is operating, maintaining, or providing fixed telecommunications infrastructure: lines, switching and transmission equipment, wired networks, or cable distribution systems. If you sell Internet access without owning or controlling the network between the customer and the provider, also look at 61.90.10 - Internet access services.
Does installing or repairing network equipment count as fixed telecommunications?
Not simply because cables or equipment are involved. 61.10.01 applies to operators or managers of fixed telecommunications infrastructure. Installation, hands-on maintenance, device repair, and system configuration may fall under different technical codes depending on the service being sold.
I resell a major operator's fibre offers but the network is not mine — do I still use 61.10.01?
No. If you purchase network capacity and resell it, or work as an intermediary on behalf of an operator, the correct code is 61.20.00 - Telecommunications resale and intermediation services. 61.10.01 is for those who own or manage the fixed infrastructure, not for those who resell third-party offers.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 61.10.00— Telecomunicazioni fisse(corrispondenza diretta)