ATECO Codes — Scientific research and development
Division 72 covers research and experimental development activities: biotechnology, geology, engineering, natural sciences, but also archaeology and social and humanistic sciences. Those who work under a VAT number in these fields — often as researchers or consultants — fall under professional activities. Under the flat-rate regime the profitability coefficient is 78%, so the substitute tax is calculated on 78% of revenue.
- ATECO 2025 codes
- 6
- Flat-rate eligible
- 6 of 6
- Profitability coefficient
- 78%
- Prevalent INPS scheme
- Gestione Separata
72.10.10Research and experimental development in biotechnologyFlat-rate78%72.10.21Research and experimental development in geologyFlat-rate78%72.10.22Research and experimental development in diagnostics for the conservation of cultural heritageFlat-rate78%72.10.29Research and experimental development in other natural sciences and engineering n.e.c.Flat-rate78%72.20.01Research and experimental development in archaeologyFlat-rate78%72.20.09Research and experimental development in other social sciences and humanitiesFlat-rate78%
Frequently asked questions
What is the profitability coefficient for ATECO code 72 under the flat-rate regime?
For division 72 codes (both 72.10 and 72.20) the coefficient is 78%, the value provided for professional and scientific activities. In practice only 22% of revenue is reduced on a notional basis: if you invoice €40,000, the taxable base is €31,200 and the substitute tax is applied to that figure. You can see what you would pay with your own numbers and calculate the taxes.
Can I open a VAT number for research and development under the flat-rate regime?
Yes, if annual fees stay below €85,000 and you meet the other requirements (no controlling stake in an SRL with a similar activity, employment income within €30,000). The substitute tax is 15%, reduced to 5% for the first five years when starting a new activity in which you have not worked in the previous three years.
Which INPS scheme does someone who works in research and development register with?
A researcher or consultant without a professional category fund registers with the INPS Separate Management scheme, at a rate of 26.07% on income. There are no fixed minimum contributions: payment is proportional to what you earn, so in a year with no revenue the contribution is zero. Those who practise within a professional order with its own fund follow the rules of that fund.