ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 85.40.20— Istruzione terziaria universitaria di primo, secondo e terzo ciclo e a ciclo unico(diviso in 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
- 85.4ISTRUZIONE POST-SECONDARIA UNIVERSITARIA E NON UNIVERSITARIA
- 85.42.00Istruzione universitaria e post-universitaria; accademie e conservatori
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.