M - ATECO Codes Professional, Scientific and Technical Activities

Section M covers professional, scientific and technical activities: lawyers and notaries, accountants and labour consultants, architects, engineers, research and development institutes, advertising agencies and market research firms, through to veterinarians. Almost all of these professions fall under the highest profitability coefficient in the flat-rate regime at 78%. On the social security side the section is split: those with a professional register pay into their own fund (Cassa Forense, CNPADC, Inarcassa, ENPAV), while the others contribute to the INPS separate management.

ATECO 2025 codes: 74
Flat-rate eligible: 74 of 74
Profitability coefficient: 78%
Prevalent INPS scheme: Gestione Separata

69Legal and accounting activities

69.10.10ATECO Code Legal Activities 69.10.20ATECO Code Notarial Activities 69.10.30ATECO Code Support Activities for Legal and Notarial Services 69.20.01ATECO Code Chartered Accountants and Accounting Consultants 69.20.02ATECO Code Statutory Auditors in the Accounting Field 69.20.03ATECO Code Bookkeeping and Accounting Experts 69.20.04ATECO Code Labour Consultants 69.20.05ATECO Code Activities of Other Similar Professionals in Payroll and Salary Accounting 69.20.06ATECO Code Activities of Other Consultants, Appraisers and Similar Professionals in Tax and Accounting 69.20.07ATECO Code Tax Assistance Centres

70Activities of head offices and management consultancy

70.10.00ATECO Code Activities of Head Offices 70.20.01ATECO Code Logistics Consulting 70.20.02ATECO Code Process Certification Activities 70.20.09ATECO Code Business and Management Consultancy N.e.c.

71Architectural and engineering activities; technical testing and analysis

71.11.01ATECO Code Design, Planning and Supervision of Archaeological Excavations 71.11.09ATECO Code Architectural Activities N.e.c.71.12.10ATECO Code Engineering Activities 71.12.20ATECO Code Project Management for Integrated Engineering Works 71.12.30ATECO Code Drafting and Supervision of Projects by Surveyors 71.12.40ATECO Code Cartography and Aerial Photogrammetry Activities 71.12.50ATECO Code Geological, Geotechnical and Mining Prospecting Activities 71.20.11ATECO Code Testing and Technical Analysis for Archaeological Investigations 71.20.19ATECO Code Other Testing and Technical Analysis of Products 71.20.21ATECO Code Product Origin Recognition Activities 71.20.22ATECO Code Statutory Periodic Roadworthiness Testing of Motor Vehicles and Motorcycles 71.20.29ATECO Code Other Quality Control and Product Certification Activities

72Scientific research and development

72.10.10ATECO Code Research and Experimental Development in Biotechnology 72.10.21ATECO Code Research and Experimental Development in Geology 72.10.22ATECO Code Research and Experimental Development in Diagnostics for Cultural Heritage Conservation 72.10.29ATECO Code Research and Experimental Development in Other Natural Sciences and Engineering N.e.c.72.20.01ATECO Code Research and Experimental Development in Archaeology 72.20.09ATECO Code Research and Experimental Development in Other Social Sciences and Humanities

73Advertising, market research and public relations activities

73.11.01ATECO Code Creation of Advertising Campaigns 73.11.02ATECO Code Conduct of Marketing Campaigns and Other Advertising Services 73.11.03ATECO Code Influencer Marketing Activities 73.12.00ATECO Code Media Representation and Advertising Concessionaires 73.20.00ATECO Code Market Research and Public Opinion Polling 73.30.01ATECO Code Lobbying and Interest Representation Activities 73.30.02ATECO Code Scientific Information Activities for Pharmaceutical Products and Medical Devices for Promotional Purposes 73.30.03ATECO Code Promotional Activities for Other Products 73.30.09ATECO Code Public Relations and Communication N.e.c.

74Other professional, scientific and technical activities

75Veterinary activities

75.00.00ATECO Code Veterinary Services

Frequently asked questions

What profitability coefficient applies to section M professions in the flat-rate regime?

Activities under codes 69 to 75 carry a coefficient of 78%, the highest value in the flat-rate regime. This means 78% of receipts becomes taxable income and the remaining 22% is recognised as flat-rate expenses, regardless of actual costs incurred. On that 78% the substitute tax is calculated (5% for the first five years if the requirements are met, otherwise 15%) along with contributions. You can see the result for your own situation with our tax calculator.

Does a lawyer or accountant in the flat-rate regime contribute to their professional fund or to INPS separate management?

Professions with a register and an autonomous fund pay into their own fund: Cassa Forense for lawyers (69.10.10), CNPADC for accountants (69.20.01), Inarcassa for architects and engineers, ENPAV for veterinarians. Only professionals without a category fund enrol in the INPS separate management, which in 2026 applies a rate of 26.07% on taxable income. The choice depends not on the tax regime but on the existence of the professional register and its associated fund.

Is the 4% supplementary contribution invoiced to clients taxed under the flat-rate regime?

No. The supplementary contribution that professional funds require to be charged to the client (generally 4%, 2% for Cassa Forense) does not form part of income and is not included in the flat-rate taxable base. It must be shown on the invoice but sits outside the 78% calculation, because it is an amount you collect on behalf of the fund and pass on. The subjective contribution — which you pay yourself — is different, and in the flat-rate regime it is deductible from total income.