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
- 84.12Regolamentazione dei servizi di assistenza sanitaria, istruzione, servizi culturali e di altri servizi sociali
- 84.12.10Regolamentazione dei servizi di assistenza sanitaria
Exclusion notes
Excluded from class 84.12:
- sewerage, refuse disposal and remediation activities, see divisions 37, 38, 39
- compulsory social security activities, see 84.30
- education activities, see section Q
- human health-related activities, see division 86
- museums and other cultural institutions, see division 91
- activities of government-operated libraries and archives, see 91.1
- sporting or other recreational activities, see division 93
Frequently asked questions
Does a regional health department that plans and funds healthcare services belong under 84.12.10 or under the healthcare codes in division 86?
84.12.10. This is where the public body that regulates, plans and finances healthcare belongs — not the body that provides care. If you run a hospital or clinic that delivers medical services, you fall under the healthcare division: 86.10.00. The guiding principle of the whole of 84.12 is: administering the policy for a sector goes here; delivering the service itself goes elsewhere.
What is the difference between 84.12.10 and general state administration 84.11: where is the dividing line?
It comes down to the degree of specialisation. 84.11 (84.11.10) covers general public administration; 84.12.10 is for the body or office exclusively responsible for health policy. If your office oversees only healthcare, use 84.12.10. If it coordinates the state or local authority as a whole, stay in 84.11.
Does a public local health authority (ASL) or public hospital use 84.12.10?
No. A local health authority that delivers clinical services is classified according to what it actually does for patients, so it falls within division 86 (for example 86.10.00). Code 84.12.10 applies to the authority that oversees, plans and distributes healthcare funding — typically a ministry or regional health department — not the facility that treats people.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 84.12.10— Regolamentazione dell'attività degli organismi preposti alla sanità(corrispondenza diretta)