Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Calculate your taxes
Classification
- 84Amministrazione pubblica e difesa; assicurazione sociale obbligatoria
- 84.1Amministrazione dello Stato e delle politiche economiche, sociali e ambientali della comunità
- 84.13Regolamentazione delle attività che contribuiscono a una più efficiente gestione delle attività economiche
- 84.13.50Regolamentazione dei servizi connessi a commercio, servizi di alloggio e ristorazione
Exclusion notes
Excluded from class 84.13:
- activities of the monetary supervisory authority by the central bank, see 64.11
- financial supervisory authority of financial service activities except insurance and pension funding (not by the central bank), see 66.11
- financial supervisory authority of insurance and pension funding (not by the central bank), see 66.29
- research and experimental development activities, see division 72
- activities of chambers of commerce, e.g. activities of regional unions of chambers of commerce with the purpose of representing the common interests of the chamber system within the relevant regional territory, see 94.11
- activities of organisations between Italian and foreign enterprises, e.g. activities of chambers of commerce between Italian and foreign enterprises for the purpose of fostering and contributing to the development of economic and trade relations between Italy and other countries, see 94.11
Frequently asked questions
Does a municipal office that issues trade licences belong under 84.13.50 or under the retail codes in division 47?
84.13.50. The public body that regulates trade, accommodation establishments and catering belongs here. Those who sell at retail or run a hotel fall under the operational divisions — for example 55.10.00 for hotels. Regulation goes here; the commercial activity goes there.
What is the difference between 84.13.50 and the regulation of tourism 84.13.60?
Code 84.13.50 regulates trade, accommodation and catering in a broad sense; code 84.13.60 (84.13.60) is specific to tourism policy. If your office handles trade licences and food-service establishments, choose 84.13.50; if it promotes and regulates tourism as a sector, use 84.13.60.
Does a trade and productive-activities department use 84.13.50?
Yes, when it regulates trade, hotels and catering as economic sectors. Code 84.13.50 captures the public function of planning and supervising these industries. Establishments that sell goods or provide accommodation fall under the respective trade and accommodation divisions, not in 84.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 84.13.70— Regolamentazione degli affari e servizi concernenti il commercio interno(corrispondenza diretta)