ATECO Codes – Undifferentiated Goods- and Services-Producing Activities of Private Households for Own Use
Division 98 covers the production of undifferentiated goods and services that households produce for their own subsistence, without selling them on the market: cultivation, hunting, building shelter, preparing meals, caring for family members. This is a residual statistical category, designed to measure self-consumption, not an economic activity with fiscal relevance. For this reason codes 98.10.00 and 98.20.00 are not used to open a VAT number under the flat-rate regime and do not entail INPS registration or the payment of taxes.
- ATECO 2025 codes
- 2
- Flat-rate eligible
- 2 of 2
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
Can I open a VAT number with ATECO code 98.10.00 or 98.20.00?
No. These codes describe activities that households carry out for their own use, without generating income and without selling to third parties. They do not represent a professional or business activity, so no accountant assigns them when opening a VAT number. If you prepare meals, care for people, or clean homes as paid work, you need different codes — for example those in group 96.09 for personal service activities.
What is the difference between division 98 and the codes for domestic workers and carers?
Division 98 applies to those who produce goods or services solely for themselves, outside any economic relationship. Housekeepers and carers, by contrast, are workers carrying out paid activity: if employed, they fall under domestic work with INPS registration by the employer (code 97.00); if self-employed with a VAT number, they typically use code 96.09.09. In the latter case the flat-rate scheme provides a 67% profitability coefficient and contributions to INPS Separate Management.
Does household self-consumption need to be declared or taxed?
Goods and services that a household produces and consumes internally do not generate taxable income and do not need to be included in a tax return. Division 98 exists for statistical purposes only, to estimate the value of the non-monetary economy. Tax obligations arise when an activity becomes habitual and market-facing: at that point, once the correct code has been chosen, you can use the tax calculator to determine the taxes due under the applicable regime.