Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 86Attività per la salute umana
- 86.9Altre attività per la salute umana
- 86.94.0Attività infermieristiche e ostetriche
- 86.94.01Attività infermieristiche
Description
- activities of independent nurses, who work in own consulting rooms or at patients' homes
- palliative nursing care activities for outpatients
Exclusion notes
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.94:
- hospital activities, see 86.10
- maternity wards in hospitals, under the direct supervision of medical doctors, see 86.10
- residential nursing care facilities, see 87.10
- homecare services, see 88.10
Frequently asked questions
Self-employed nurse working in home care: ATECO code 86.94.01?
Yes. This category is for independent nurses working in their own practice or at patients' homes. It is the code for autonomous nursing activity, including outpatient palliative care.
I am a midwife opening a VAT number: do I use 86.94.01 like nurses?
No. Midwifery has its own code: 86.94.02. Code 86.94.01 is reserved for nursing activities.
I provide home care for dependent elderly people: is it 86.94.01 or social assistance?
It depends on the service provided. If you deliver nursing care as a qualified nurse, it is 86.94.01. If instead you provide social assistance without clinical acts, refer to 88.10.00.