Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- 84Amministrazione pubblica e difesa; assicurazione sociale obbligatoria
- 84.1Amministrazione dello Stato e delle politiche economiche, sociali e ambientali della comunità
- 84.11Attività generali di amministrazione pubblica
- 84.11.20Servizi di gestione esattoriale per conto terzi
Description
- assessment and collection of taxes on behalf of third parties, e.g. for local governments
Exclusion notes
Excluded from class 84.11:
- central banking, see 64.11
- operation of government-owned or government-occupied buildings, see 68.20, 68.3
- administration of research and development policies intended to increase personal well-being and of associated funds, see 84.12
- administration of research and development policies intended to improve economic performance and competitiveness, see 84.13
- administration of defence-related research and development policies and of associated funds, see 84.22
- operation of government archives, see 91.12
Frequently asked questions
A company that collects local taxes on behalf of municipalities — which ATECO code applies?
84.11.20. The assessment and collection of taxes on behalf of third parties — for example on behalf of local authorities — is exactly what this code covers. This activity is reserved for entities enrolled in the national register of collection concessionaires maintained by the Ministry of Economy and Finance.
Tax collection on behalf of third parties (84.11.20) or private debt collection (82.91.10)?
84.11.20 when you collect public taxes on behalf of a public body; the recovery of outstanding private debts falls instead under 82.91.10. The distinction lies in the tax and public nature of the collection.
Collecting taxes on behalf of third parties: is it 84.11.20 or public administration 84.11.10?
84.11.20 when you are a third party collecting on behalf of the public body; 84.11.10 is the public body managing its own tax system. The deciding factor is who carries out the activity.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 82.99.10— Imprese di gestione esattoriale(rimappatura complessa)