Tax Democracy

ATECO code 69.20.11

Services provided by chartered accountants (dottori commercialisti)

SERVIZI FORNITI DA COMMERCIALISTI

ATECO code69.20.11

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 69.20.01Attività di commercialisti(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

78%

Classification

  • MATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
  • 69ATTIVITÀ LEGALI E CONTABILITÀ
  • 69.20Contabilità, controllo e revisione contabile, consulenza in materia fiscale e del lavoro
  • 69.20.1Attività degli studi commerciali, tributari e revisione contabile
  • 69.20.11Servizi forniti da commercialisti

Frequently asked questions

I'm registering as self-employed as a chartered accountant (dottore commercialista) — is ATECO 2025 code 69.20.01 correct?
Yes. From 2025, the activities of chartered accountants have the dedicated code 69.20.01. Statutory auditors in accounting have a separate heading, 69.20.02, and accounting technicians have 69.20.03.
Chartered accountant or labour consultant — 69.20.01 or 69.20.04?
It depends on the main focus of the work. Code 69.20.01 is for the chartered accountant who handles bookkeeping, financial statements and tax compliance. Those who manage payroll, employment relationships and social-security obligations for businesses are labour consultants, under 69.20.04.
Chartered accountant or tax assistance provided by a CAF — 69.20.01 or 69.20.07?
These are different activities. Code 69.20.01 is the chartered accountant profession. Tax assistance delivered through a tax assistance centre (CAF) has its own dedicated heading, 69.20.07.

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