ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 93.19.91— Attività di ricarica di bombole per attività subacquee(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
- 93ATTIVITÀ SPORTIVE, DI INTRATTENIMENTO E DI DIVERTIMENTO
- 93.1ATTIVITÀ SPORTIVE
- 93.19Altre attività sportive
- 93.19.9Attività sportive n.c.a.
- 93.19.91Ricarica di bombole per attività subacquee
Frequently asked questions
I refill scuba tanks: 93.19.91 or equipment rental?
93.19.91 if the activity is specifically refilling cylinders for scuba diving. If you rent wetsuits, fins, tanks or other sports equipment without refilling as your main service, compare with 77.21.09.
Does a diving centre with underwater excursions use 93.19.91?
Only for cylinder refilling, if that is the activity being classified. If the main activity is guiding underwater excursions or other recreational activities, see 93.29.99.
Besides refilling cylinders I also service and maintain diving equipment: does the code change?
Refilling stays under 93.19.91, but repair and maintenance of equipment is a separate activity. If that becomes the main part, see 95.29.22.
I'm a scuba instructor and teach diving courses: does that fall under 93.19.91?
No, 93.19.91 is solely for cylinder refilling. If you sell diving courses and certifications as your main activity, the code to compare is 85.51.09.