ATECO Codes – Veterinary Services
Division 75 covers veterinary services, identified by the single code 75.00.00. It includes the activity of a registered veterinarian, whether working in a clinic or surgery, or on farms, kennels, and animal shelters. For tax purposes, anyone who opens a VAT number under this code has a profitability coefficient of 78% under the flat-rate regime and pays contributions to ENPAV, not INPS.
- ATECO 2025 codes
- 1
- Flat-rate eligible
- 1 of 1
- Profitability coefficient
- 78%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
What is the profitability coefficient for ATECO code 75.00.00 under the flat-rate regime?
The coefficient for veterinary services is 78%, one of the highest available because this is a professional activity with few recognised flat-rate expenses (the remaining 22%). On €50,000 of fees, the taxable base is therefore €39,000, to which the flat-rate substitute tax of 15% applies (reduced to 5% for the first five years if you meet the new-activity requirements). You can see what you would pay in your specific case with the tax calculator: calculate your taxes.
Does a veterinarian pay contributions to INPS or to a professional pension fund?
A registered veterinarian pays contributions to ENPAV, the sector pension fund, and not to the INPS Separate Management scheme. ENPAV requires a subjective contribution calculated on net income with an annual minimum, plus an integrative contribution of 2% that you add to client invoices and then forward to the fund. These contributions remain due even under the flat-rate regime, although the 2% integrative contribution does not form part of the flat-rate taxable income.
Can a veterinary technician use code 75.00.00?
No. Code 75.00.00 is reserved for registered veterinarians. A veterinary technician — an unregulated figure who assists the professional without replacing them — normally opens a VAT number under code 82.99.99 and registers with INPS Separate Management (rate of around 26%), not with ENPAV. The flat-rate coefficient also changes, dropping from 78% to the 67% applicable to that activity group.