ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 61.90.10— Erogazione di servizi di accesso a Internet(corrispondenza diretta)
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
- JSERVIZI DI INFORMAZIONE E COMUNICAZIONE
- 61TELECOMUNICAZIONI
- 61.90Altre attività di telecomunicazione
- 61.90.10Erogazione di servizi di accesso ad internet (ISP)
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.