ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 85.31.20— Istruzione secondaria di formazione generale di secondo grado(corrispondenza diretta)
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
- 85.3ISTRUZIONE SECONDARIA
- 85.31Istruzione secondaria di formazione generale
- 85.31.20Istruzione secondaria di secondo grado di formazione generale: licei
Frequently asked questions
Does a classical, scientific, or language-focused high school (liceo) use 85.31.20?
Yes. 85.31.20 covers upper secondary general education of the liceo type, and the category lists classical, scientific, language, human sciences, music and dance, and arts high schools. It is the general academic upper secondary pathway.
Does a technical or vocational upper secondary institute use 85.31.20 or a different code?
Usually not, because 85.31.20 is for general liceo-type education. Upper secondary technical and vocational education follows different codes within the same division, dedicated to technical-vocational pathways. If your school is a general liceo, stay with 85.31.20.
What is the difference between a liceo 85.31.20 and lower secondary education 85.31.10?
The difference is the cycle. 85.31.20 is upper secondary school (liceo). 85.31.10 (85.31.10) is lower secondary school. Upper secondary here, lower secondary there.