Tax Democracy

ATECO code 64.19.20

Money market funds

FONDI COMUNI DI INVESTIMENTO MONETARIO

ATECO code64.19.20

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 64.31.00Attività dei fondi di investimento del mercato monetario e del mercato non monetario(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%

Classification

  • KATTIVITÀ FINANZIARIE E ASSICURATIVE
  • 64ATTIVITÀ DI SERVIZI FINANZIARI (ESCLUSE LE ASSICURAZIONI E I FONDI PENSIONE)
  • 64.1INTERMEDIAZIONE MONETARIA
  • 64.19Altre intermediazioni monetarie
  • 64.19.20Fondi comuni di investimento monetario

Frequently asked questions

An electronic money institution (IMEL) that issues wallets and prepaid cards: ATECO code 64.19.20?
Yes, the monetary intermediation of electronic money institutions falls under 64.19.20. This is the dedicated code for IMELs, separate from traditional banks under 64.19.10.
Only card payment processing, without issuing electronic money: still 64.19.20?
No. If you process and settle credit card transactions, or manage digital currency wallets as a processing service, the code is 66.19.10. 64.19.20 is for institutions that issue electronic money in their capacity as a monetary institution — not for those processing payments on behalf of third parties.
I issue crypto-assets with a corresponding liability: is that 64.19.20 because it is digital money?
Usually not, unless you are an IMEL engaged in monetary intermediation. The issuance of crypto-assets with a corresponding liability, when carried out by entities other than monetary authorities, is referenced under 64.99.00. 64.19.20 remains tied to the status of an electronic money institution.

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