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
- 86.2Attività mediche e odontoiatriche
- 86.23.00Attività odontoiatriche
Description
- dental practice activities of a general or specialised nature (e.g. dentistry, endodontic and pediatric dentistry); oral pathology
- orthodontic activities
- dental activities in operating rooms
Exclusion notes
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.23:
- production of artificial teeth, denture and prosthetic appliances by dental laboratories, see 32.50
- inpatient hospital activities, see 86.10
- activities of dental paramedical personnel (e.g. dental hygienists, dental therapists), see 86.99
Frequently asked questions
Dentist opening a practice: does code 86.23.00 also cover orthodontics and endodontics?
Yes. The code covers both general and specialist dental care, including orthodontics and endodontics, as well as the treatment of oral cavity conditions. It applies to a single dentist's practice as well as multi-chair clinics.
Self-employed dental hygienist: do I fall under dentistry code 86.23.00?
No. A dental hygienist is a paramedical professional and has a dedicated code, 86.99.09. 86.23.00 is reserved for the dentist, who is a qualified medical practitioner licensed to provide dental care.
I perform implant surgery in an operating theatre: do I need a different code from 86.23.00?
No. Dental procedures carried out in an operating theatre still fall under 86.23.00. The code only changes if the procedure goes beyond the oral cavity into general specialist surgery — see 86.22.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 86.23.00— Attività degli studi odontoiatrici(corrispondenza diretta)