ATECO Codes and the Regime Forfettario: A Guide for Freelancers in Italy
If you’re planning to open a Partita IVA under Italy’s flat-rate tax regime (regime forfettario), it’s essential to understand the connection between ATECO codes and the regime forfettario. While a tax advisor will help you choose the right code, knowing how these codes impact your tax calculation gives you a clearer picture of what to expect as a freelancer.
This guide explains what ATECO codes are, why they matter, and how they affect your income and eligibility under Italy’s regime forfettario.
What Is an ATECO Code?
An ATECO code is a numerical system used by the Agenzia delle Entrate to classify the kind of business or freelance work you do. Hence, each profession or business activity has a specific code.
When registering your Partita IVA, your accountant will help you pick the most accurate code for your activity. For example:
- 74.10.21 → Graphic designer
- 62.02.00 → Software developer
- 85.59.20 → Online teacher or coach
Getting this right is crucial for proper classification and taxation.
Why ATECO Codes Matter Under the Regime Forfettario
Choosing your ATECO code isn’t just a paperwork step — it has real tax implications. Your ATECO code:
- 🧾 Defines the services or products you’re legally allowed to invoice
- 🧮 Sets your coefficiente di redditività (profitability coefficient), which is used to calculate taxable income
- 👩💻 May affect which INPS contributions you’re required to pay
- 🚫 Could impact your eligibility for the regime forfettario, especially if the code implies certain types of business structures
Understanding ATECO codes and the regime forfettario together is key to optimizing your freelance tax setup.
Coefficiente di Redditività Explained
Under the regime forfettario, you don’t track or deduct real expenses. Instead, the government assumes an average profit margin for your activity based on your ATECO code. Here’s the formula:
Taxable Income = Revenue × Coefficiente di Redditività
For example: If you’re a graphic designer (74.10.21), your coefficient is 78%.
If you earn €30,000, your taxable income (before applying the tax rate) is calculated as follows:
€30,000 x 78% = €23,400
The lower your coefficient, the lower your taxable income.
📊 Sample ATECO Codes and Coefficients
Here’s a selection of common ATECO codes used by freelancers, with their respective coefficiente di redditività:
| Sector group | ATECO code (2007) | Coefficiente di redditività |
| Food and beverage industry | (10-11) | 40% |
| Wholesale and retail | 45 – (from 46.2 to 46.9) – (from 47.1 to 47.7) – 47.9 | 40% |
| Street vending of food and beverages | 47.81 | 40% |
| Street vending of other products | 47.82 – 47.89 | 54% |
| Construction and real estate | (41-42-43) – (68) | 86% |
| Trade intermediaries | 46.1 | 62% |
| Accommodation and food service activities | (55-56) | 40% |
| Professional, scientific, technical activities, health, education, financial and insurance | (64-65-66) – (69-70-71-72-73-74-75) – (85) – (86-87-88) | 78% |
| Other economic activities | (01-02-03) – (05-06-07-08-09) – (12-13-14-15- 16-17-18-19-20-21-22- 23-24-25-26-27-28-29- 30-31-32-33) – (35) – (36-37-38-39) – (49- 50- 51-52-53) – (58-59- 60- 61-62-63) – (77-78- 79- 80-81-82) – (84) – (90- 91-92-93) – (94- 95-96) – (97-98) – (99) | 67% |
Why Coefficients Vary
Different professions have different cost structures. A consultant or coach may have minimal expenses, while an online shop has high shipping and stock costs. The coefficiente di redditività tries to reflect this.
Quick Tips for Freelancers
✅ Let a professional pick your ATECO code
📝 Multiple services? You can register more than one ATECO code
🚦 Double-check forfettario eligibility — not all codes qualify
Do you need support choosing the right ATECO code or understanding how ATECO codes and the regime forfettario affect your taxes? Contact us! Our team is here to help you feel confident and stay compliant.
