Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
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Classification
- 84Amministrazione pubblica e difesa; assicurazione sociale obbligatoria
- 84.2Erogazione di servizi collettivi
- 84.22.00Difesa nazionale
Description
- administration, supervision and operation of military defence affairs and land, sea, air and space defence forces, e.g.:
- combat forces of army, navy and air force
- engineering, transport, communication, intelligence, materiel, personnel and other non-combat forces and commands
- reserve and auxiliary defence forces
- military logistics (provision of equipment, structures, supplies, etc.)
- health activities for military personnel in the field
- military aerial surveillance
- administration, operation and support of civil defence forces
- support for the elaboration of contingency plans and the carrying out of exercises in which civilian institutions and populations are involved
- administration of defence-related research and development policies and related funds
Exclusion notes
Excluded from class 84.22:
- research and experimental development activities, see division 72
- provision of military aid to foreign countries, see 84.21
- activities of military tribunals, see 84.23
- provision of supplies for domestic emergency use in case of peacetime disasters, see 84.24
- educational activities of military schools, colleges and academies, see 85.40
- activities of military hospitals, see 86.10
Frequently asked questions
Do the armed forces — army, navy, and air force — fall under 84.22.00?
Yes. 84.22.00 covers the administration, supervision, and management of military defence and of land, sea, air, and space forces, including combat forces, military logistics, and reserve forces. Military aerial surveillance is also included here.
Does civil protection fall under 84.22.00 or does it have its own code?
It has its own code. 84.22.00 includes civil defence forces and emergency plans related to defence, but the public-order support provided by the Civil Protection Service falls under 84.24.20. Military defence here, civil protection separately.
What is the difference between 84.22.00 and public order maintained by police forces 84.24.10?
The distinction lies in the mission. 84.22.00 covers the military defence of the country by the armed forces. 84.24.10 (84.24.10) covers domestic public order maintained by the Police, Carabinieri, Guardia di Finanza, and Municipal Police. External defence here, internal security there.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 84.22.00— Difesa nazionale(corrispondenza diretta)