Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 82Attività amministrative, di supporto per le funzioni di ufficio e altri servizi di supporto alle imprese
- 82.9Servizi di supporto alle imprese n.c.a.
- 82.99Altri servizi di supporto alle imprese n.c.a.
- 82.99.9Altri servizi vari di supporto alle imprese n.c.a.
- 82.99.99Tutti gli altri servizi vari di supporto alle imprese n.c.a.
Description
- fundraising organisation services on a contract or fee basis
- court reporting or stenotype recording services
- public stenography services
- real-time (i.e. simultaneous) closed captioning of meetings, conferences
- barcoding services
- barcode imprinting services
- parking meter coin collection services
- restaurant voucher handling service activities
- administration of gift package for leisure activities
- voucher issuing and handling activities
- charity crowdfunding activities
- company domiciliation services
- administration of loyalty programmes
- selling of deferred travel services: form of distribution of a service linked to travel which can be of any nature (hotels, restaurants, personal care, leisure activities, etc.)
- trading and brokerage of crypto-assets without liabilities
- billposting
- public weighing services
Exclusion notes
Excluded from class 82.99:
- 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
- providing film or tape captioning or subtitling services, see 59.12
- activities of shared service centres (SSC) with strategic and managerial/centralised activities, see 70.10
- consultancy activities in requesting certificates and handling practices, see 70.20
- business and other management consultancy activities, see 70.20
- activities of shared service centres (SSC) with two or more combined activities (set of administrative services) providing operational tasks for the whole enterprise or group (e.g. reception, financial planning, billing and record-keeping, personnel, postal and mailing services for the same enterprise group), see 82.10
- provision of document transcription services, see 82.10
- intermediation service activities for business support service activities n.e.c., see 82.40
- assessment and collection of taxes on behalf of third parties, e.g. for local governments, see 84.11
- managing formalities relating to burial and incineration of animal corpses and related activities, see 96.30
- managing formalities relating to burial and incineration of human corpses and related activities, see 96.30
- managing formalities relating to burial and incineration of animal corpses and related activities, see 96.30
Frequently asked questions
I organise fundraising and crowdfunding campaigns on behalf of organisations — does this fall under 82.99.99?
Yes. Organising fundraising on behalf of third parties and charity crowdfunding are listed among the activities of 82.99.99, alongside voucher issuance, loyalty programmes, and registered office services. This is the catch-all category for business support services not classified elsewhere.
Real-time stenography and live subtitling of conferences: which ATECO code applies?
82.99.99. Court stenography, notarial shorthand, and simultaneous subtitling of meetings and conferences are listed here. If you are the one organising the congress or event, the activity changes and falls under category 82.30, for example 82.30.01.
Trading and brokering crypto-assets without liabilities: where should I classify this?
Usually 82.99.99, because trading and brokering crypto-assets without liabilities is listed among its activities. When an activity does not fit any explicit entry in division 82, this catch-all is the natural destination.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: