ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 86.95.00— Attività di fisioterapia(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
- 86.90Altri servizi di assistenza sanitaria
- 86.90.2Attività paramediche indipendenti
- 86.90.21Fisioterapia
Frequently asked questions
Physiotherapist opening a VAT number in 2025: is the ATECO code 86.95.00?
Yes. This category covers the activities of physiotherapists, including massage therapists, ergotherapists, and occupational therapists. It is the dedicated code for physiotherapy.
I also practise osteopathy alongside physiotherapy: do I stay on 86.95.00 or do I need another code?
Osteopathy does not fall under physiotherapy. Code 86.95.00 is for physiotherapists; osteopathic practice falls under complementary and alternative medicine: 86.96.09. If you carry out both, assess which activity is predominant.
Wellness massage therapist: can I use 86.95.00?
Usually not, if you are not a physiotherapist. Code 86.95.00 includes massage therapists working in a rehabilitation setting. Shiatsu and body treatment techniques for wellness purposes have their own code: 86.99.01.