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
- 63.10.10Fornitura di infrastrutture informatiche, hosting e attività connesse
Description
- provision of computing infrastructure, including cloud infrastructure and platform provision (IaaS, PaaS)
- cloud computing (except software publishing and computer systems design), whether or not in combination with infrastructure provision
- provision of technical infrastructure related to streaming services
- specialised hosting activities, e.g.:
- web hosting
- application hosting
- general timeshare provision of mainframe facilities to clients
- data centre co-location activities (i.e. rental of server and networking space in data centres, including routine monitoring of servers)
- digital data storage
- issuing of crypto-assets without a corresponding liability (not by a monetary authority)
Exclusion notes
- installation of communication equipment, see 33.20.02
- installation of professional office machinery and equipment, see 33.20.06
- repair and maintenance of computers and communication equipment, see 95.10.10
- repair of data centres, excluding routine monitoring of servers, see 95.10.10
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
When should I use 63.10.10 for hosting or cloud services?
Use it when you sell IT infrastructure as a service: hosting, servers, cloud resources, application environments, technical platforms, or related services made available to clients. If you develop the software that runs on that infrastructure, you need to distinguish the software component from the hosting component.
If I offer clients an online management system, does that count as hosting or software?
It can be both, but the primary code depends on what you are actually selling. If the client is purchasing the use of the software, also look at 58.29.00. If the client is purchasing space, infrastructure, hosting, or technical capacity, 63.10.10 becomes more appropriate. In SaaS cases, it is worth clearly describing the product, the subscription, and the services included.
I process and handle data on behalf of clients — I do not sell servers: does 63.10.10 still apply?
Usually not. 63.10.10 is about providing infrastructure and technical capacity (hosting, cloud, IaaS, PaaS). If the service you are selling is taking clients' data and working on it, organising or processing it as a service, the more fitting code is 63.10.29 - Other data processing. Renting out the machine is one thing; processing the data entrusted to you is another.
I run a website with an internal search engine that indexes third-party content: is that hosting?
No. If you make technical infrastructure available to others, then yes, 63.10.10 applies. But if you run a portal that uses a search engine to index and make web addresses and content searchable, without being responsible for that content, the code is 63.91.00 - Web search portal activities. A search portal is a service in its own right, distinct from infrastructure.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: