ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 86.96.09— Attività di medicine complementari e alternative n.c.a.(unito da più codici)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- QSANITÀ E ASSISTENZA SOCIALE
- 86ASSISTENZA SANITARIA
- 86.2SERVIZI DEGLI STUDI MEDICI E ODONTOIATRICI
- 86.22Servizi degli studi medici specialistici
- 86.22.0Studi medici specialistici e poliambulatori
- 86.22.05Studi di omeopatia e di agopuntura
Frequently asked questions
Osteopath opening a VAT number in 2025: is the ATECO code 86.96.09?
Yes. This category includes osteopathy among therapeutic services within the scope of health prevention, alongside naturopathy, homeopathy, and chiropractic. It is the reference code for osteopaths.
Naturopath or acupuncturist: do I fall under 86.96.09 or body techniques?
86.96.09. This category covers naturopathy, phytotherapy, acupuncture, and other traditional and complementary medicines. Manual wellness techniques such as shiatsu have a dedicated code: 86.99.01.
I carry out chiropractic treatments: 86.96.09 or physiotherapy?
86.96.09. Chiropractic and chirotherapy treatments fall under complementary and alternative medicine. Physiotherapist rehabilitation is separate: 86.95.00.