Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- KTELECOMUNICAZIONI, PROGRAMMAZIONE E CONSULENZA INFORMATICA, INFRASTRUTTURE INFORMATICHE E ALTRE ATTIVITÀ DEI SERVIZI D'INFORMAZIONE
- 63Infrastrutture informatiche, elaborazione dati, hosting e altri servizi di informazione
- 63.10Infrastrutture informatiche, elaborazione dati, hosting e attività connesse
- 63.10.2Elaborazione dati
- 63.10.21Elaborazione dati contabili
Description
Notes from category 63.10.2:
- data processing services and related activities:
- complete processing of data supplied by clients
- generation of specialised reports from data supplied by clients
- blockchain / distributed ledger technology (DLT) data processing activities
- digitalisation of files (for further processing of data)
- provision of data entry services
- provision of datasets/databases with associated data processing services
Exclusion notes
- activities provided by tax assistance centres, see 69.20.07
Excluded from division 63:
- software publishing, see division 58
- news agency activities and provision of online gaming/video game sites, not associated with publishing, see division 60
- telecommunication activities, see division 61
- computer programming, computer systems design, and computer facilities management activities, see division 62
- activities of gambling sites, see 92.00
- repair and maintenance of computers and communication equipment, see 95.10
Excluded from class 63.10:
- software publishing, see 58.2
- provision of applications by downloads or by streaming, see 58.2
- post-production services to convert video content into streaming formats, see 59.12
- post-production services to convert audio content into streaming formats, see 59.20
- audio streaming and download distribution service activities not associated with publishing, see 60.10
- video streaming and download distribution service activities not associated with publishing, see 60.20
- computer systems design, see 62.20
- activities provided by tax assistance centres, see 69.20
- electronic storage of archival material for access by the general public, see 91.12
- repair and maintenance of computers and communication equipment, see 95.10
- activities where the service provider uses computers only as a tool are classified according to the nature of the services rendered
Frequently asked questions
I process accounting data for companies but I am not a tax assistance centre (CAF): ATECO code 63.10.21 or 69.20.07?
63.10.21 when you process accounting data as a technical service, without providing the fiscal assistance typical of CAF centres. The code explicitly excludes tax assistance centres, which fall under 69.20.07.
I process both accounting data and other types of data: one code or two?
It depends on what predominates. 63.10.21 is specific to accounting data. If the processing relates to non-accounting data, the code is 63.10.29.
I provide accounting data processing but also host management software: do I need a second code?
Often yes, for the technical component. 63.10.21 covers accounting data processing, while hosting and IT infrastructure made available to others falls under 63.10.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 63.11.11— Elaborazione elettronica di dati contabili (esclusi i Centri di assistenza fiscale - Caf)(unito da più codici)