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
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 74Altre attività professionali, scientifiche e tecniche
- 74.9Altre attività professionali, scientifiche e tecniche n.c.a.
- 74.99Tutte le altre attività professionali, scientifiche e tecniche n.c.a.
- 74.99.9Altre attività varie professionali, scientifiche e tecniche n.c.a.
- 74.99.99Tutte le altre attività varie professionali, scientifiche e tecniche n.c.a.
Description
- business brokerage activities, i.e. arranging for the purchase and sale of small and medium-sized businesses, including professional practices, but excluding real estate brokerage
- appraisal activities other than for real estate and insurance (for antiques, jewellery etc.)
- bill auditing and freight rate information
- other technical consulting
- activities of quantity surveyors
- economic services for construction projects (e.g. by construction economists)
- supervisory board activities
- activities of planning and elaboration of projects in the area of hunting management
- activities of estimation of the number of game animals
Exclusion notes
- archaeological excavations, see 72.20.01
Excluded from class 74.99:
- forest management consulting services, see 02.40
- activities of auctioning houses (wholesale) and online auction activities (wholesale), see 46.1
- activities of auctioning houses (retail sale) and online auction activities (retail sale), see 47.9
- activities of real estate brokers, see 68.31
- bookkeeping activities, see 69.20
- activities of management consultants, see 70.20
- activities of architecture and engineering consultants, see 71.1
- provision of architectural or engineering project management services for construction projects, see 71.1
- environmental engineering activities, see 71.12
- geodetic surveying activities, see 71.12
- project management activities related to architectural activities, see 71.11
- planning or overseeing conservation of historical civil engineering constructions, see 71.12
- project management activities related to civil engineering works, see 71.12
- industrial and machinery design, see 71.12, 74.11
- veterinary testing and control in relation to food production, see 71.20
- archaeological excavations, see 72.20
- display of advertisements and other advertising design, see 73.11
- sales promotion service activities, see 73.11
- activities of scientific consulting for promotion purposes concerning pharmaceutical preparations or other pharmaceutical goods, see 73.30
- patent brokerage activities, see 74.91
- management services for rights to industrial property (e.g. patents, licences, trademarks, franchises, etc.), see 74.91
- security consultants' activities, see 80.09
- activities of convention and trade show organisers, see 82.30
- administration of loyalty programmes, see 82.99
- consultation of medical doctors, see 86.2
- consumer credit and debt counselling, see 88.99
- genealogical activities, see 96.99
- graphological research services, see 96.99
Frequently asked questions
I act as an intermediary in the buying and selling of small businesses and professional practices — which ATECO code do I use?
This one. Intermediation for the purchase and sale of small and medium-sized enterprises, including professional practices, is one of the activities listed here. Real estate intermediation is excluded and has its own family under 68.32.01 and related codes.
An appraiser valuing jewellery and antiques: 74.99.99 or a specific appraisal code?
Usually 74.99.99. Non-real-estate and non-insurance appraisals and valuations — such as those for antiques and jewellery — fall precisely within this catch-all code. If instead you are a registered industrial surveyor working on plant and technical installations, the typical activity falls under 74.99.91.
I audit transport invoices and provide freight rate information: does this fall here or under technical services?
Yes, it falls here. Checking invoices and providing transport rate information are listed among the activities of this code. It is a catch-all container for various technical consulting services; if your consulting relates to water or mineral resources, there is the more targeted code 74.99.33.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: