ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 82.99.99— Tutti gli altri servizi vari di supporto alle imprese n.c.a.(rimappatura complessa)
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
- NNOLEGGIO, AGENZIE DI VIAGGIO, SERVIZI DI SUPPORTO ALLE IMPRESE
- 82ATTIVITÀ DI SUPPORTO PER LE FUNZIONI D'UFFICIO E ALTRI SERVIZI DI SUPPORTO ALLE IMPRESE
- 82.9SERVIZI DI SUPPORTO ALLE IMPRESE N.C.A.
- 82.99Altri servizi di supporto alle imprese n.c.a.
- 82.99.9Altri servizi di sostegno alle imprese
- 82.99.91Servizi di stenotipia
Frequently asked questions
I read heat cost allocators in residential buildings and apportion heating costs among residents — which ATECO code applies?
82.99.91. Reading heat and hot water consumption data and apportioning the resulting costs is precisely what this code covers. This is an administrative metering service, not an activity involving the installation of heating systems.
Consumption metering (82.99.91) or installation of heat cost allocators: where does the line fall?
82.99.91 applies when you read consumption data and apportion costs. The installation and maintenance of heat cost allocators and heating systems is an installation trade, falling under construction and installation work in division 43. The deciding factor is whether you read meters or install them.
Is this metering service a business support service or should it go under the catch-all 82.99.99?
It has its own specific code — 82.99.91 — not the catch-all. The residual code 82.99.99 is only used when an activity does not fit any explicit entry in class 82.99. Heat and hot water consumption metering has a dedicated entry.