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ATECO code 86.90.12

Clinical analysis laboratories

LABORATORI DI ANALISI CLINICHE

ATECO code86.90.12

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 86.91.02Attività di laboratorio medico(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

78%

Classification

  • QSANITÀ E ASSISTENZA SOCIALE
  • 86ASSISTENZA SANITARIA
  • 86.90Altri servizi di assistenza sanitaria
  • 86.90.1Laboratori di analisi cliniche, laboratori radiografici ed altri centri di diagnostica per immagini
  • 86.90.12Laboratori di analisi cliniche

Frequently asked questions

Blood analysis laboratory: ATECO code 86.91.02 or diagnostic imaging?
86.91.02. This category covers blood analysis and clinical testing laboratories. Diagnostic imaging such as X-rays and ultrasound scans falls under 86.91.01.
I carry out genetic testing and DNA sequencing: does that fall under 86.91.02?
Yes, if the DNA analysis is used to diagnose or treat a specific disease: the category includes DNA sequencing for clinical purposes. Genetic databases and biobanks involved in the collection and storage of genetic material fall instead under miscellaneous health activities: 86.99.09.
A laboratory that carries out anti-doping controls: is it always 86.91.02?
Yes. Laboratory doping control is included in this category, alongside clinical analyses. The medical degree or a specialist's interpretation of the report is a separate act by the specialist physician — see 86.22.02.

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