J
J - ATECO Codes Information and Communication Services
Section J groups information and communication services: book, newspaper and software publishing (division 58), film and music production (59), radio, television and content platforms (60), telecommunications (61), programming and IT consultancy (62), hosting and data processing (63). This is the main section for digital freelancers, who under a VAT number in the flat-rate regime almost always apply a profitability coefficient of 67% and contribute to the INPS separate management (gestione separata).
- ATECO 2025 codes
- 33
- Flat-rate eligible
- 33 of 33
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
59.11.00ATECO Code Motion Picture, Video and Television Programme Production Activities59.12.00ATECO Code Motion Picture, Video and Television Programme Post-Production Activities59.13.00ATECO Code Motion Picture, Video and Television Programme Distribution Activities59.14.00ATECO Code Motion Picture Projection Activities59.20.10ATECO Code Sound Recording Activities59.20.20ATECO Code Music Publishing61.10.01ATECO Code Fixed Telecommunications Activities61.10.02ATECO Code Mobile Telecommunications Activities61.10.03ATECO Code Satellite Telecommunications Activities61.20.00ATECO Code Telecommunications Reselling and Intermediation Service Activities for Telecommunications61.90.10ATECO Code Internet Access Services61.90.20ATECO Code Messaging and Notification Services61.90.90ATECO Code Other Telecommunications Activities N.e.c.Frequently asked questions
What is the profitability coefficient for section J ATECO codes in the flat-rate regime?
The most common IT activities — such as 62.01.00 (software development), 62.10.00 (programming) and 62.20.10 (IT consultancy) — fall under the group with a 67% coefficient. This means 67% of revenue is treated as taxable income, on which the 15% substitute tax (5% for the first five years if you meet the requirements) and INPS contributions are calculated. You can calculate your taxes by entering your expected turnover.
Should a developer or IT consultant enrol in the INPS separate management or the artisans' scheme?
It depends on how the activity is classified. An IT consultant (62.20.10) is typically a freelancer without a professional fund and enrolls in the INPS separate management, with a rate of around 26%, and has no Chamber of Commerce fee or registration obligation. A pure programmer, if the activity is classified as a business, may end up in the artisans' scheme with fixed minimum contributions even in the absence of income — so the classification needs to be assessed carefully.
Which section J ATECO code should I choose if I develop websites and software on commission?
For website development, custom application and software work the most widely used code is 62.01.00 (software development unrelated to publishing), while 62.20.10 suits those offering IT consultancy and support. The revenue threshold for staying in the flat-rate regime remains €85,000 per year. If you carry out multiple activities you can declare a primary code and secondary ones, but the coefficient applied follows the declared primary code.