- commercio online e fatturazione
When you want to open a new economic activity, you need to open a VAT number and communicate your ATECO code, which identifies the type of sector in which you operate. The ATECO code is used to identify the activity carried out and is mainly used for tax and social security purposes. If you have not yet identified your ATECO code , in this article we will help you choose the most suitable one for the profession or economic activity you want to open.
What is the ATECO code and what is it for?
To choose the most suitable ATECO code for your business, you need to understand what this type of classification is and what it is for. The ATECO code was introduced by ISTAT (Italian National Institute of Statistics) and entered into force on 1 January 2008, but is periodically updated based on the evolution of the world of work and the introduction of new professions. The ATECO code is made up of a combination of numbers and letters , predefined by the Italian legislation and accurately identifies an economic activity. When you decide to open a VAT number, the Revenue Agency requires the owner of the business to provide his/her identification code, so as to be able to identify the scope of operation and apply the tax and contribution regime. The ATECO code was introduced to allow ISTAT to create various statistics concerning the world of work, but it is an aspect that is not particularly relevant for those who carry out an economic activity with a VAT number. The introduction of the ATECO code serves to simplify the classification of the economic activity and to apply the correct tax regime, therefore it is a well-organized system which has been perfected and expanded over the years. The ATECO code includes different types of activities:
- associations or foundations;
- VAT-registered professionals.
Thanks to the ATECO classification, every citizen can know in detail the working environment in which a company or a freelancer operates, so as to have more tax and social security information. The ATECO code is also useful for identifying the risk class of a company and for participating in tenders called by the public administration.
What are the ATECO categories updated in 2022
The ATECO code is assigned by the Chamber of Commerce when a new business is opened, but it is possible to know it in advance by following the classification on the official ISTAT website .
List of ATECO macro categories as reported by ISTAT:
TO AGRICULTURE, FORESTRY AND FISHING
B EXTRACTION OF ORE FROM QUARRIES AND MINES
C MANUFACTURING ACTIVITIES
D SUPPLY OF ELECTRICITY, GAS, STEAM AND AIR CONDITIONING
AND WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES
G WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
H TRANSPORT AND STORAGE
I ACCOMMODATION AND CATERING SERVICE ACTIVITIES
J INFORMATION AND COMMUNICATION SERVICES
K FINANCIAL AND INSURANCE ACTIVITIES
REAL ESTATE ACTIVITIES
M PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
N RENTAL, TRAVEL AGENCIES, BUSINESS SUPPORT SERVICES
OR PUBLIC ADMINISTRATION AND DEFENSE; COMPULSORY SOCIAL INSURANCE
Q HEALTHCARE AND SOCIAL ASSISTANCE
R ARTISTIC, SPORTS, ENTERTAINMENT AND FUN ACTIVITIES
S OTHER SERVICE ACTIVITIES
T ACTIVITIES OF FAMILIES AND COHABITANTS AS EMPLOYERS FOR DOMESTIC PERSONNEL; PRODUCTION OF UNDIFFERENTIATED GOODS AND SERVICES FOR OWN USE BY FAMILIES AND COHABITANTS
U EXTRA-TERRITORIAL ORGANIZATIONS AND BODIES
The code consists of an alphanumeric sequence which primarily identifies the category in which the company and the professional operate. According to the latest update of 2022, as many as 21 ATECO categories have been identified, which are classified by inserting a letter, for example, the letter "A" is attributed to the agriculture and livestock sector, while for that relating to both retail and wholesale trade, the letter "G" applies. The first step in identifying your ATECO code is to identify the macroeconomic sector in which you operate, among the 21 categories established by ISTAT.
In 2022 , new economic categories were introduced, consequently the operating sectors increased from 17 to 21.
The second level to compose your identification code consists in choosing the sub-category, which precisely identifies the area in which you operate. For example, if you work in the agricultural sector and specialize in hydroponics, you will need to identify the figures that ISTAT has decided: division 01, group 01.1, class 01.13. Each ATECO code is divided into :
- macro category or section;
As you can well understand from this diagram, the ATECO code is made up of many numbers that specifically identify the economic activity, given that it goes from a very general subdivision to a specific categorisation.
ATECO classification for e-commerce
With the advent of digital and the diffusion of online shops, more and more people have decided to operate on the web and ISTAT has introduced a specific code to identify this type of activity. The economic activity for the retail or wholesale trade is identified with the letter G , while for the complete composition of the ATECO code for e-commerce it is 47.91.10 , valid both for single-brand online stores and for those such as Amazon, Ebay, Unieuro, etc.
The introduction of the new ATECO codes for economic activities is established by ISTAT , with the collaboration of the Revenue Agency, the Chambers of Commerce and other bodies that deal with managing the complex network of businesses and professionals. The inclusion of new professions or areas of activity depends on ISTAT surveys, for example in recent years new classifications have been introduced for those who work online, a rapidly expanding sector which did not yet have its own classification.
What are the ATECO categories
Now that we have understood how important it is to know your ATECO code when you want to open a VAT number or want to register a company with the Chamber of Commerce, let's see how to find the most suitable one. A very useful tool to find the most suitable ATECO code is to visit the official ISTAT website at the following address https://www.istat.it/it/archivio/17888 and search by keyword or by entering a brief description of your business. To understand how the search engine for ATECO codes works, an example should be given: in the field relating to the summary description, we entered the following words "website programming" and clicked on search, the system produced a result. ISTAT specifies that the classification is "internet site programming" and the corresponding ATECO code is 62.01.00 which specifically identifies the production of software not connected to the edition. Searching by keyword is instead less precise and can provide you with many results, therefore it is always advisable to choose a synthetic description and in any case the Chambers of Commerce also provide the ATECO code identification service. To read the ATECO code relating to website programming, you need to break down the alphanumeric sequence :
- number 62 identifies the production of software, IT consultancy and related activities;
- the number 01 (group and class to which they belong) is instead the production of software not connected to the edition;
- the last digits 00 is instead the category and the sub-category.
To simplify the search for the ATECO code , there are numerous platforms on the web that provide this type of service, just enter your field of activity and you will immediately find the most relevant results. If you have any doubts about your ATECO code, you can always contact ISTAT or the Chamber of Commerce and get more information or alternatively ask for advice from an accountant. When you know your ATECO code, you can also identify the risk class for INAIL , for example you specify three types: high, medium and low risk and also for this classification there are several tables online for each economic activity. Also thanks to the ATECO code, it is possible to know one's tax regime, for example for the programmer of websites in our example, the profitability coefficient is equal to 67%, to be applied to the revenues obtained to calculate the taxable income and know what are the taxes and contributions to be paid.
How to find the ATECO code of a company
In case you want to know the ATECO code of a company , in addition to using the tool on the ISTAT website or other online platforms, there are other options available. Every economic activity is registered with the Chamber of Commerce where the company is based and entered in the Register of Companies. To find out the ATECO code of a specific economic activity, but also other useful information such as the name, the registered office and the tax code, a chamber of commerce registration can be requested. The chamber of commerce registration can be requested at the territorial offices of the Chamber of Commerce, but also online, by connecting to the site https://www.registroimprese.it/visura-camerale-e-certificato , entering the name of the business and the province where has its registered office. In the event that the practices for requesting the VAT number have been delegated to an accountant and you do not know your ATECO code, you can always find it on the attribution certificate provided by the Chamber of Commerce. The ATECO code is always present on the first page of the certificate of attribution of the VAT number, therefore it will be enough to keep this document to know the alphanumeric composition of your business.
How to change the ATECO code of your business
Over the years, it may happen that you diversify your economic activity and operate in a different sector and in this specific case you will have to change the ATECO code. The change of the ATECO code must be communicated to the Revenue Agency and a peremptory deadline of 30 days is also established, from the start of the new economic activity. To modify the ATECO code, it is necessary to fill in forms AA9/11 and AA7/10 which can be downloaded online or by going to one of the offices of the Revenue Agency.
The variation of the ATECO code can also be communicated during the presentation of the tax return, the important thing is to be in compliance with the terms established by law, in order not to risk any administrative sanctions.
When various activities are carried out, it is certainly not possible to identify them with a single ATECO code, which is why the law allows VAT holders to enter multiple identification codes . In the model for opening the VAT number it will be necessary to specify the ATECO codes corresponding to the various economic activities, so that the different tax and social security contributions can be applied. If only one ATECO code was communicated when opening the VAT number, another one can always be entered, always communicating it to the Revenue Agency . It should be emphasized that when multiple ATECO codes are assigned, there will be separate accounting based on the activities performed, so it will be more complicated to calculate taxes and contributions. The addition of ATECO codes does not require the payment of any contribution to the Revenue Agency, but you will only have to fill in the AA9 form with all your data.