Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 72Ricerca scientifica e sviluppo
- 72.10Ricerca e sviluppo sperimentale nel campo delle scienze naturali e dell'ingegneria
- 72.10.10Ricerca e sviluppo sperimentale nel campo delle biotecnologie
Description
- research and experimental development on biotechnology
Exclusion notes
Excluded from division 72:
- market research and public opinion polling, see 73.20
Excluded from class 72.10:
- research and development on archaeology, see 72.20
- DNA sequencing for ruling out or curing a specific disease, see 86.91
- conservation, restoration and other support activities for cultural heritage, see 91.30
Frequently asked questions
Biotech startup doing laboratory research: ATECO code 72.10.10 or the general code for other natural sciences?
72.10.10 when biotechnology is at the core of the activity: protocols, cell cultures, sequencing, laboratory validations with a genuine experimental component. When the research instead covers chemistry, physics, engineering, or medical sciences without biotechnology as the focus, you move to 72.10.29. The deciding factor is the subject matter, not the sector in which the end product will eventually be used.
I only analyse samples and carry out routine tests for other companies — is it still 72.10.10?
No, generally not. This code covers experimental research, meaning experiments that generate new knowledge. Repetitive laboratory services and contract analyses without an R&D output belong elsewhere: DNA sequencing is included here only when it serves general research into biological processes, not as a standardised diagnostic service.
My biotech research has a medical or healthcare angle — do I stay on 72.10.10 or move to medical sciences?
Stay on 72.10.10 as long as the biotechnological lever is the driving force. R&D in the medical, health, and veterinary sciences — when that is the predominant discipline — falls instead under 72.10.29, which covers other natural sciences and engineering n.e.c. The key question is which body of knowledge you are actually advancing.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 72.11.00— Ricerca e sviluppo sperimentale nel campo delle biotecnologie(corrispondenza diretta)