ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 86.21.00— Attività di medicina generale(unito da più codici)
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
- QSANITÀ E ASSISTENZA SOCIALE
- 86ASSISTENZA SANITARIA
- 86.2SERVIZI DEGLI STUDI MEDICI E ODONTOIATRICI
- 86.21.00Servizi degli studi medici di medicina generale
Frequently asked questions
GP opening a practice: ATECO code 86.21.00 or the specialist code?
Usually 86.21.00. The class covers general medical consultation and treatment by a general practitioner, both in a private surgery and in an outpatient clinic. If you practice as a specialist — cardiologist, gynaecologist, dermatologist — the correct code is 86.22.02, and paediatricians also fall there.
I am a self-employed paediatrician — do I use general practice code 86.21.00 or specialist medicine?
No, paediatricians are not classified under 86.21.00. The classification places paediatric activity under independent specialist medicine, 86.22.02. 86.21.00 is reserved for general practitioners.
Multi-doctor general practice clinic: is it always 86.21.00?
Yes if the doctors practise general medicine: the code covers both single-doctor surgeries and multi-doctor general practice clinics. When specialist services predominate within the same facility, look instead at 86.22.03, designed for specialist clinics and centres.