Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- KTELECOMUNICAZIONI, PROGRAMMAZIONE E CONSULENZA INFORMATICA, INFRASTRUTTURE INFORMATICHE E ALTRE ATTIVITÀ DEI SERVIZI D'INFORMAZIONE
- 61Telecomunicazioni
- 61.90Altre attività di telecomunicazioni
- 61.90.10Erogazione di servizi di accesso a Internet
Description
- provision of internet access over networks between the client and the Internet Service Provider not owned or controlled by the Internet Service Provider (e.g. dial-up internet access)
Exclusion notes
Excluded from division 61:
- motion picture, audiovisual, television programme, and sound recording production and post-production activities, including services to convert audio and video content into streaming formats, see division 59
- activities of broadcasting and provision of audio and video streaming or download distribution services, see division 60
Excluded from class 61.90:
- provision of internet access by operators of telecommunication infrastructure, see 61.10
- reselling of telecommunication services and intermediation services for telecommunication, see 61.20
Frequently asked questions
I resell Internet access over networks I do not own (e.g. dial-up) — is that code 61.90.10 or a code for providers with their own network?
61.90.10. This code applies to those who provide Internet access over networks, between the customer and the provider, that they neither own nor control — such as dial-up access. An operator with its own fixed or mobile network falls instead under codes in class 61.10 and beyond.
I provide Internet access but also sell SMS and VoIP — do I need a separate code?
Usually yes. Internet access is 61.90.10, while SMS, VoIP, and notification services have their own dedicated code, 61.90.20.
I run a public Wi-Fi hotspot — does that fall under 61.90.10?
Often yes, when the activity is providing Internet access by relying on networks you do not control. If instead you offer hosting or IT infrastructure to third parties, the comparison is with 63.10.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 61.90.10— Erogazione di servizi di accesso ad internet (ISP)(corrispondenza diretta)