ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 85.20.00— Istruzione primaria(corrispondenza diretta)
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
- 85ISTRUZIONE
- 85.20Istruzione primaria
- 85.20.00Istruzione primaria: scuole elementari
Frequently asked questions
Does a primary school — including state-equivalent private schools — use 85.20.00?
Yes. 85.20.00 covers education delivered by primary schools. It applies to institutions operating at this school level, whether public or state-accredited private, as long as the core activity is primary-level teaching.
What is the difference between primary education 85.20.00 and lower secondary education 85.31.10?
The difference is the level. 85.20.00 is primary school. 85.31.10 (85.31.10) is lower secondary school. A comprehensive school that spans multiple levels is classified by its predominant activity.
Should a school that also runs a nursery/kindergarten use 85.20.00 or 85.10.00?
It depends on the predominant activity. If the core of the operation is primary education, it is 85.20.00. The pre-primary component falls under 85.10.00. ISTAT separates the two levels precisely because they are distinct activities.