ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 62.10.00— Attività di programmazione informatica(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- JSERVIZI DI INFORMAZIONE E COMUNICAZIONE
- 62.0PRODUZIONE DI SOFTWARE, CONSULENZA INFORMATICA E ATTIVITÀ CONNESSE
- 62.01.00Produzione di software non connesso all'edizione
Frequently asked questions
Is 62.10.00 the right code for a freelance developer?
Yes, when you sell software development: writing code, building applications, backend, frontend, integrations, iterative maintenance, or debugging within a software project. If instead the client pays you for analysis, technical choices, security, architecture, or oversight without any real development work, the question shifts towards 62.20.10 - IT consulting activities.
If I write code for a client but label the invoice as consulting, does it make any difference?
This question comes up often, but the substance does not change: the code should follow the work performed, not the wording chosen on the invoice. If the deliverable is working code, 62.10.00 is more consistent. If you sell opinions, analyses, plans, or decision support, then IT consulting becomes more appropriate.
I develop my own app and then sell it to users — do I stay on 62.10.00?
Only while the work is writing code on commission. Once you publish your own product and sell it to multiple users through licences, subscriptions, or downloads, the activity becomes software publishing and the code to consider is 58.29.00 - Publishing of other software. The difference is between developing for a client and marketing your own product.
Besides programming, I also install third-party software and recover data from PCs — is that still 62.10.00?
No, not for that part. 62.10.00 is writing, modifying, and testing software. Installing third-party programs or recovering data from damaged computers are more operational IT services, which fall under 62.90.09 - Other information technology and computer service activities n.e.c.. If you do both, it makes sense to distinguish development from routine technical interventions.