ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 85.10.00— Istruzione prescolastica(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%
Calculate your taxes
Classification
- 85ISTRUZIONE
- 85.10Istruzione prescolastica
- 85.10.00Istruzione di grado preparatorio: scuole dell'infanzia, scuole speciali collegate a quelle primarie
Frequently asked questions
Does a state-accredited kindergarten (scuola dell'infanzia paritaria) fall under 85.10.00 or under day nursery 88.91?
85.10.00. Kindergarten, which provides pre-primary education to children before primary school, is classified here. Day nurseries for very young children, which provide day care rather than education, fall under 88.91.00, as the code's exclusion note explicitly states. Kindergarten as schooling here, nursery as childcare there.
What is the difference between pre-primary education 85.10.00 and primary education 85.20.00?
The distinction lies in the school level. 85.10.00 covers kindergarten, before compulsory schooling begins. 85.20.00 (85.20.00) covers primary school. If children are of pre-school age, choose 85.10.00; once they start primary school, the classification moves to 85.20.00.
Does a day nursery or micro-nursery fall under 85.10.00?
No. Day nurseries are excluded from 85.10.00 and fall under 88.91.00, within social care activities. 85.10.00 is reserved for kindergartens that provide pre-primary education.