ATECO Codes — Legal and accounting activities
Division 69 covers the legal and accounting professions: lawyers, notaries, chartered accountants, accounting experts, statutory auditors, labour consultants and tax assistance centres. These activities are almost always carried out as self-employed practitioners with a VAT number. From a tax perspective they fall under the group with a profitability coefficient of 78% under the flat-rate regime, while social security contributions depend on the relevant professional fund rather than the INPS scheme.
- ATECO 2025 codes
- 10
- Flat-rate eligible
- 10 of 10
- Profitability coefficient
- 78%
- Prevalent INPS scheme
- Gestione Separata
69.10.10Legal and juridical activitiesFlat-rate78%69.10.20Notarial activitiesFlat-rate78%69.10.30Support activities for legal, juridical and notarial activitiesFlat-rate78%69.20.01Activities of chartered accountantsFlat-rate78%69.20.02Activities of statutory auditors in the accounting fieldFlat-rate78%69.20.03Activities of chartered accountantsFlat-rate78%69.20.04Activities of labour consultantsFlat-rate78%69.20.05Activities of other similar professionals in payroll accounting and payslip processingFlat-rate78%69.20.06Activities of other consultants, experts and similar professionals in tax and accounting mattersFlat-rate78%69.20.07Activities of tax assistance centresFlat-rate78%
Frequently asked questions
What is the profitability coefficient for division 69 codes under the flat-rate regime?
For legal and accounting activities (codes 69.10 and 69.20) the profitability coefficient is 78%, the maximum under the flat-rate regime. In practice, taxes and contributions are calculated on 78% of fees collected, while the remaining 22% is treated as notional costs and is not taxed. With revenue of €30,000 the taxable base is €23,400, to which the substitute tax of 5% in the first five years or 15% thereafter is applied. You can estimate the amount due with the simulator: calculate the taxes.
Does a lawyer or accountant under the flat-rate regime pay contributions to INPS or to their professional fund?
Those registered with a professional register pay contributions to their own professional fund, not to the INPS Separate Management scheme: lawyers to Cassa Forense, chartered accountants and accounting experts to CNPADC, labour consultants to ENPACL, and notaries to the National Notaries' Fund. Registration is automatic upon enrolment in the professional register. The INPS Separate Management scheme only applies to those who practise without a register or fund, such as trainees or professionals exempt from their fund.
Can I open a VAT number with a code from the 69.20 group without being registered with the professional register?
It depends on the activity. Codes reserved for protected professions (69.20.01 chartered accountants, 69.20.03 accounting experts, 69.20.02 statutory auditors) presuppose registration with the corresponding register or roll. Other activities in the same group — such as payroll and bookkeeping (69.20.05) or non-reserved tax consultancy (69.20.06) — can be carried out without register membership, with registration under the INPS Separate Management scheme. The €85,000 revenue threshold for remaining under the flat-rate regime applies in all cases.