ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 86.22.01— Trattamenti di chirurgia estetica(unito da più codici)
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
- QSANITÀ E ASSISTENZA SOCIALE
- 86ASSISTENZA SANITARIA
- 86.2SERVIZI DEGLI STUDI MEDICI E ODONTOIATRICI
- 86.22Servizi degli studi medici specialistici
- 86.22.0Studi medici specialistici e poliambulatori
- 86.22.06Centri di medicina estetica
Frequently asked questions
I perform fillers and botox in my practice: is it cosmetic surgery 86.22.01 or aesthetic medicine?
No, fillers and botox are not surgery. 86.22.01 is only for cosmetic surgical procedures carried out by a specialist doctor. Non-surgical aesthetic medicine falls within the independent specialist's services, so look at 86.22.02.
Plastic surgeon with their own operating theatre: does 86.22.01 also cover reconstructive procedures?
Only if the predominant activity is aesthetic. The code covers cosmetic surgical treatments performed by a specialist doctor, including in dedicated clinics and centres. For general specialist surgery that is not cosmetic in purpose, the code to consider is 86.22.02.
Opening an aesthetic medicine centre: can I use 86.22.01 even without an operating theatre?
It depends on what you actually do. If the centre performs cosmetic surgical procedures, yes. If you only offer non-surgical outpatient treatments, the classification places them under specialist medicine — see 86.22.03 when the activity is delivered through a facility.