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ATECO code 85.40.20

University tertiary education at first, second, and third cycle and single-cycle degree level

ISTRUZIONE TERZIARIA UNIVERSITARIA DI PRIMO, SECONDO E TERZO CICLO E A CICLO UNICO

ATECO code85.40.20

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

78%

Classification

  • 85Istruzione e formazione
  • 85.40Istruzione terziaria
  • 85.40.20Istruzione terziaria universitaria di primo, secondo e terzo ciclo e a ciclo unico

Description

  • education and training courses based on programmes at ISCED-P 2011 levels 6, 7 and 8
  • first-cycle studies open to applicants with a secondary school leaving certificate and leading to a first-degree qualification
  • second-cycle studies open to applicants holding at least a first-cycle qualification and leading to a second-cycle qualification
  • comprehensive master's degree courses open to applicants holding a secondary school leaving certificate and leading to a second-cycle qualification
  • postgraduate studies open to applicants who have completed at least first-cycle studies and leading to a postgraduate qualification
  • third-cycle studies (training for doctoral students) open to applicants holding at least second-cycle studies and leading to a third-cycle qualification
  • higher vocational and professional education and training programmes at ISCED-P 2011 level 6 and ISCED-P 2011 level 7, for example:
  • programmes leading to master craftsmen qualifications
  • programmes leading to language mediator qualifications
  • education activities of performing arts schools providing tertiary education
  • adult or continuing education programmes equivalent in complexity of content to the education given in education activities already classified at this level
  • master courses at ISCED-P 2011 level 6, 7 and 8
  • other courses at ISCED-P 2011 level 6, 7 and 8

Exclusion notes

Excluded from class 85.40:

  • non-formal education and training, see 85.5

Frequently asked questions

University degree or master's programme: ATECO code 85.40.20?
Yes, 85.40.20 covers university programmes at first, second, and third cycle, single-cycle degrees, doctorates, and master's courses at ISCED levels 6, 7, and 8. If instead you deliver a non-university tertiary pathway such as an ITS Academy, the correct code is 85.40.10.
Conservatoire or academy of fine arts (AFAM): how is it classified?
85.40.20 includes first- and second-level academic programmes at institutions within the Higher Arts, Music, and Dance Education system (AFAM). This differs from non-academic music or art courses, which fall under cultural education at 85.52.09.
Higher school for language mediators: is it 85.40.20 or a language course?
85.40.20, because courses leading to the qualification of language mediator are explicitly listed in this category at tertiary level. A straightforward foreign language course without a university qualification is instead 85.59.10.

Replaces the following ATECO 2007 code

This 2025 code replaced the code in force until 31 March 2025:

  • 85.42.00Istruzione universitaria e post-universitaria; accademie e conservatori(diviso in più codici)

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