Tax Democracy

ATECO code 69.20.12

Services provided by accountants and certified public bookkeepers (ragionieri e periti commerciali)

SERVIZI FORNITI DA ESPERTI CONTABILI

ATECO code69.20.12

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 69.20.03Attività di esperti contabili(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
  • 69.20.12Servizi forniti da esperti contabili

Frequently asked questions

I am a registered accounting expert (section B of the professional register): should I use 69.20.03 or the code for chartered accountants?
Yes, 69.20.03 is the code designed for accounting experts. Those registered as chartered accountants (dottore commercialista) use 69.20.01 instead. The distinction lies in the section of the professional register and the scope of practice, not in the type of firm.
I handle bookkeeping but do not sign off on financial statements as a statutory auditor: which ATECO code do I need?
Usually 69.20.03 for accounting expert activities. If your role is statutory auditing — certifying financial statements — that falls under 69.20.02. Bookkeeping and the certification of accounts are two separate functions.
I am an accounting expert who also processes payroll: should I add the labour consultant code?
Only if you genuinely manage payroll and employment compliance as a standalone activity. The payroll side points to 69.20.04 or, for other payroll processing operators, 69.20.05. Client bookkeeping stays under 69.20.03.

Calculate taxes, deductionsand contributions on your own!

Calculate income tax, contributions, other income and deductions together in the simulator.

Start now