Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 86Attività per la salute umana
- 86.10.00Attività ospedaliere
Exclusion notes
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.10:
- laboratory testing and inspection of all types of materials and products, except medical laboratory testing, see 71.20
- veterinary activities, see 75.00
- health activities for military personnel in the field, see 84.22
- private consultants' services to inpatients, see 86.2
- dental practice activities of a general or specialised nature (e.g. dentistry, endodontic and paediatric dentistry); oral pathology, orthodontic activities, see 86.23
- diagnostic imaging services and medical laboratory activities, not part of hospital activities, see 86.91
- patient transport by ambulance, see 86.92
Frequently asked questions
Private clinic or care home: ATECO code 86.10.00 or specialist medicine 86.22.03?
86.10.00 when the facility admits and treats patients with hospital-level services, including inpatient stays. If instead you deliver specialist outpatient procedures at clinics and centres without hospital admission, the classification is 86.22.03. Inpatient hospitalisation is the deciding factor.
General practice surgery: does it fall under 86.10.00 or 86.21.00?
No, general medical practice has its own code, 86.21.00. 86.10.00 covers hospital facilities that admit and treat patients, not a GP's surgery.
Diagnostic imaging centre inside a hospital: is it always 86.10.00?
Usually not if the standalone activity is diagnostic imaging. Medical imaging has its own code, 86.91.01. 86.10.00 covers the full range of inpatient hospital care services, not a single diagnostic service delivered independently.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: