ATECO Codes — IT infrastructure, data processing, hosting and other information service activities
Division 63 covers those who manage IT infrastructure and data-related services: website and application hosting, data centres, accounting and other data processing, search portals and other online information services. These are typical activities for VAT number holders working as hosting providers, data processing freelancers or web portal owners. For tax purposes, these codes (63.10, 63.91, 63.92) fall under the 67% profitability coefficient of the flat-rate regime, with a substitute tax of 15% and contributions to the INPS Separate Management scheme.
- ATECO 2025 codes
- 5
- Flat-rate eligible
- 5 of 5
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
What is the profitability coefficient for division 63 ATECO codes under the flat-rate regime?
For division 63 codes, such as 63.10 (hosting and data processing) or 63.91 (web search portals), the profitability coefficient is 67%. This means that the taxable base on which substitute tax and contributions are calculated is 67% of revenue collected, while the remaining 33% is recognised as notional expenses. On a turnover of €40,000, the gross taxable base is therefore €26,800. You can see how much you would pay in taxes and contributions with the tax calculator.
For a hosting or data processing business, which INPS scheme do I register with?
Those who carry out these activities as a freelancer without a dedicated professional fund register with the INPS Separate Management scheme, at a rate of 26.07% in 2025 calculated on taxable income. The Separate Management scheme has no fixed minimum contribution: if you generate no income in a year, you pay nothing. If, on the other hand, the activity takes the form of a business with Business Register registration, the Trader Management scheme is triggered, with fixed annual minimums.
Can I open a VAT number for hosting or web portals under the flat-rate regime?
Yes, provided you meet the flat-rate requirements: revenue or fees within €85,000 per year and employee and collaborator costs not exceeding €20,000. The substitute tax is 15%, reduced to 5% for the first five years if the activity is genuinely new. Exclusion grounds must also be checked, for example controlling an SRL carrying out an activity related to yours.