ATECO Codes — Telecommunications
Division 61 covers telecommunications activities: fixed, mobile and satellite networks, resale and brokering of traffic, provision of internet access and messaging services. It includes both large operators and small VAT number holders who resell SIM cards, contracts and connectivity. For tax purposes, division 61 codes fall under 'other activities' under the flat-rate regime, with a profitability coefficient of 67%. Those who carry signals over a network must also deal with MIMIT authorisation and registration with AGCOM's ROC register.
- ATECO 2025 codes
- 7
- Flat-rate eligible
- 7 of 7
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
61.10.01Fixed telecommunications activitiesFlat-rate67%61.10.02Mobile telecommunications activitiesFlat-rate67%61.10.03Satellite telecommunications activitiesFlat-rate67%61.20.00Telecommunications reselling and intermediation service activities for telecommunicationsFlat-rate67%61.90.10Provision of internet access servicesFlat-rate67%61.90.20Provision of messaging and notification servicesFlat-rate67%61.90.90Other telecommunications activities n.e.c.Flat-rate67%
Frequently asked questions
What is the profitability coefficient for ATECO codes 61 under the flat-rate regime?
Telecommunications activities (codes 61.10, 61.20, 61.90) carry a profitability coefficient of 67%. This means that the taxable base on which substitute tax is calculated is 67% of revenue collected, while the remaining 33% is treated as notional costs. The rate applied to the taxable base is 15%, or 5% for the first five years if the new-business conditions are met. You can calculate the taxes by entering your projected turnover.
Does someone who resells SIM cards and telephone contracts pay contributions to the Trader Management scheme or the Separate Management scheme?
Someone who opens a VAT number to resell SIM cards, smartphones and telephone contracts carries out a commercial activity, so they register in the Business Register and pay contributions to the INPS Trader Management scheme, with fixed annual minimums due regardless of turnover. The Separate Management scheme applies instead to cases of pure brokerage or consultancy without a commercial setup. The distinction depends on how the activity is actually organised, not just on the code chosen.
For an internet provider or traffic reseller, is authorisation required beyond a VAT number?
Yes. Those who provide internet access or carry signals over electronic communications networks (codes 61.10 and 61.90.10) must obtain a general authorisation from MIMIT and register with the ROC register held by AGCOM. A VAT number with ATECO code 61 alone is not enough to operate as a network provider. These obligations do not apply to activities simply reselling other parties' contracts under code 61.20, which follow ordinary commercial rules.