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
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 69Attività legali e di contabilità
- 69.10Attività legali, giuridiche e notarili
- 69.10.20Attività notarili
Description
- activities of notaries
- preparation of legal documents:
- articles of incorporation, partnership agreements or similar documents in connection with company formation
- patents and copyrights
- deeds, wills, trusts etc.
- other activities of public notaries, civil law notaries, bailiffs, arbitrators, examiners and referees
Exclusion notes
Excluded from class 69.10:
- activities of auctioning houses (wholesale) and online auction activities (wholesale), see 46.1
- activities of auctioning houses (retail sale) and online auction activities (retail sale), see 47.9
- financial advisory activities, see 66.19
- risk and damage evaluation, see 66.21
- activities of real estate auctions (excluding judicial auctions), see 68.31
- activities of law courts, see 84.23
- social mediation, see 88.99
Frequently asked questions
I am a notary — is my ATECO code 69.10.20?
Yes. Code 69.10.20 is the heading for notaries and the preparation of legal instruments: articles of incorporation, wills, fiduciary deeds, patents and copyrights. Representation and defence in court by a lawyer fall instead under 69.10.10.
As a notary I draw up the deed establishing a trust — is 69.10.20 sufficient or is 66.30.02 also needed?
For drafting the deed, 69.10.20 is sufficient: wills and fiduciary instruments belong here. Code 66.30.02 is only needed by those who then administer the trust as trustee — an activity distinct from drawing up the deed.
Deeds for company incorporation — handled by the notary under 69.10.20 or the accountant under 69.20.01?
The deed of incorporation or articles of association is a notarial act, so 69.10.20 applies. The accountant who handles the company's bookkeeping and tax obligations uses 69.20.01 instead. These are complementary roles serving the same client.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 69.10.20— Attività degli studi notarili(diviso in più codici)