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
- 86.94.02Attività ostetriche
Description
- activities of maternity facilities, without permanent supervision of medical doctors
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 midwife: is the ATECO code 86.94.02?
Yes. This category covers the activities of midwives and maternity facilities without permanent medical supervision. It is the reference code for anyone practising midwifery independently.
I am opening a birth centre with delivery assistance: does it fall under 86.94.02?
Usually yes, as long as there is no permanent medical supervision — the category specifically includes maternity facilities of this type. If the facility has a permanent medical presence and provides specialist services, the reference shifts to 86.22.03.
I am a midwife who also provides nursing care: do I need to add 86.94.01?
Only if you genuinely carry out distinct nursing activities. Midwifery itself is 86.94.02; nursing activity is separate: 86.94.01. The primary code follows the main activity.