O
O - ATECO Codes Public Administration and Defence
Section O contains a single division, 84, describing public administration and defence: the activities of legislative and executive bodies, ministries, regions and municipalities, the regulation of healthcare, education and environmental services, tax collection and compulsory social insurance. These codes are intended for the State and public bodies, not for individuals registering a VAT number. As a result they are rarely assigned to a professional or private business.
- ATECO 2025 codes
- 21
- Flat-rate eligible
- 21 of 21
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
84.11.10ATECO Code Activities of Legislative and Executive Bodies and Central and Local Government Administration84.11.20ATECO Code Tax Collection Management Services on Behalf of Third Parties84.11.30ATECO Code General Planning Activities and General Statistical Services84.12.10ATECO Code Regulation of Health Care Services84.12.20ATECO Code Regulation of Education Services84.12.30ATECO Code Regulation of Housing Services and Environmental Protection84.12.40ATECO Code Regulation of Cultural Services and Other Social Services84.13.10ATECO Code Regulation of Services Related to Agriculture, Forestry, Hunting and Fishing84.13.20ATECO Code Regulation of Services Related to Fuels and Energy84.13.30ATECO Code Regulation of Services Related to Mining and Mineral Resources, Manufacturing and Construction84.13.40ATECO Code Regulation of Services Related to Transport and Communications84.13.50ATECO Code Regulation of Services Related to Trade, Accommodation and Food Service Activities84.13.60ATECO Code Regulation of Services Related to Tourism84.13.90ATECO Code Regulation of Other Services84.21.00ATECO Code Foreign Affairs84.22.00ATECO Code National Defence84.23.00ATECO Code Justice and Judicial Activities84.24.10ATECO Code Public Order and National Security by Law Enforcement Bodies84.24.20ATECO Code Public Order and National Security Support Activities Provided by Civil Protection84.25.00ATECO Code Fire Service Activities84.30.00ATECO Code Compulsory Social Security ActivitiesFrequently asked questions
Who actually uses the ATECO codes in section 84?
These codes refer to activities carried out by the State and public bodies: central and local administrations, tax collection, regulation of healthcare, education and the environment. A freelancer or private business providing consultancy, training or services to the public sector does not use these codes but instead uses the one that describes their actual economic activity. In practice a VAT-registered sole trader almost never falls under division 84.
Can a public-sector employee register a VAT number under the flat-rate regime?
Yes, but prior authorisation from their employing administration is required, because Article 53 of Legislative Decree 165/2001 limits outside activities, which must remain occasional and outside working hours. On the tax side, access to the flat-rate regime requires that employment income in the previous year did not exceed €35,000. If you want to see what you would pay, you can calculate your taxes.
What are the taxes under the flat-rate regime for a service business?
Under the flat-rate regime a 15% substitute tax applies, reduced to 5% for the first five years if the new-business requirements are met. The tax is not calculated on total receipts but on taxable income, which is obtained by applying the profitability coefficient for your ATECO code. The annual revenue ceiling for staying in the regime is €85,000.