Codice ATECO
Also known as: ATECO code, activity classification code
An ATECO code classifies your business activity in Italy's official statistical taxonomy (ATECO 2025, in force since 1 January 2025, maintained by ISTAT). You pick one when you open your partita IVA. It drives your reporting obligations and, under the forfettario, the profitability coefficient (40%–86%) applied to your revenue.1
What this means for you
Choosing the right code matters: it sets how much of your revenue is taxed under the forfettario (e.g. 78% for most professional services, 40% for retail). The wrong code can mean the wrong tax base — your commercialista confirms the final choice.
Common questions
What is an ATECO code?
It classifies your business activity in Italy's official statistical taxonomy (ATECO 2025, maintained by ISTAT). You pick one when you open your partita IVA; it drives your reporting obligations and your forfettario coefficient.
How do I find the right ATECO code for my activity?
Match your actual activity to the ISTAT ATECO 2025 catalogue. It matters because it sets your forfettario profitability coefficient (40%–86%) — your commercialista confirms the final 6-digit choice.
What ATECO code do software developers use?
Software development is generally treated as a professional/technical service, which carries a 78% forfettario coefficient. Confirm the exact 6-digit ATECO 2025 code with a commercialista.
Does the ATECO code affect how much tax I pay?
Yes — under the forfettario it sets the profitability coefficient (40%–86%) applied to your revenue, so the same income is taxed very differently by activity (e.g. 78% professional services, 40% retail).
Sources
Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.