The ATECO code how to choose the most suitable one

When you want to open a new business, you need to open a VAT number and report your ATECO code, which identifies the type of industry in which you operate. The ATECO code is used to identify the activity you are engaged in and is primarily used for tax and contribution 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 business you want to open.

What is the ATECO code and what is it for?

To choose the most appropriate ATECO code for your business, it is necessary to understand what this type of classification is and what it is used for. The ATECO code was introduced by ISTAT (Italian National Institute of Statistics) and came into effect on January 1, 2008, but it is updated periodically as the world of work evolves and new occupations are added. The ATECO code consists of a combination of numbers and letters, predefined by Italian law, and accurately identifies an economic activity. When deciding to open a VAT number, the Internal Revenue Service requires the owner of the business to provide its identification code, so that the scope of operations can be identified and the tax and contribution regime can be applied. The ATECO code was introduced to enable ISTAT to carry out various statistics regarding the world of work, but it is something that is not particularly relevant to those who conduct business with a VAT number. The introduction of the ATECO code serves to simplify the classification of economic activity and to apply the right tax regime, so it is a well-organized system that has been refined and expanded over the years. The ATECO code encompasses different types of activities:

  • enterprises;
  • associations or foundations;
  • professionals with a VAT number.

Thanks to the ATECO classification, every citizen can know in detail the field of work in which a business or freelancer operates, so as to have more tax and contribution information. The ATECO code is also useful for identifying the risk class of an enterprise and for participating in calls for tenders issued by the public administration.

What are the updated ATECO categories in 2022

Ateco Code 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:

A AGRICULTURE, FORESTRY AND FISHING
BEXTRACTION OF MINERALS FROM QUARRIES AND MINES
C MANUFACTURINGACTIVITIES
D ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY
AND WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES
F CONSTRUCTION
G WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
H TRANSPORTATION AND WAREHOUSING
I ACCOMMODATION AND FOOD SERVICE ACTIVITIES
J INFORMATION AND COMMUNICATION SERVICES
K FINANCIAL AND INSURANCE ACTIVITIES
L REAL ESTATE ACTIVITIES
M PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
N RENTING, TRAVEL AGENCIES, BUSINESS SUPPORT SERVICES
O PUBLIC ADMINISTRATION AND DEFENSE; COMPULSORY SOCIAL INSURANCE
P EDUCATION
Q HEALTH CARE AND SOCIAL ASSISTANCE
R ARTS, SPORTS, ENTERTAINMENT AND RECREATION ACTIVITIES
S OTHER SERVICE ACTIVITIES
T ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS FOR DOMESTIC STAFF; PRODUCTION OF UNDIFFERENTIATED GOODS AND SERVICES FOR OWN USE BY HOUSEHOLDS
U EXTRATERRITORIAL ORGANIZATIONS AND BODIES

The code consists of an alphanumeric sequence that primarily identifies the category in which the business and professional operates. According to the latest update of 2022, as many as 21 ATECO categories have been identified, which are classified by the insertion of a letter, for example, the agriculture and animal husbandry sector is given the letter "A," while that relating to both retail and wholesale trade is given the letter "G." The first step in identifying one's ATECO code is to identify the macroeconomic sector in which one operates, from the 21 categories established by ISTAT.

In 2022, new economic categories were introduced, as a result the sectors of operation increased from 17 to 21.

The second level to compose one's identification code is to choose the subcategory, which precisely identifies the sphere in which one operates. For example, if you operate in agriculture and specialize in hydroponics, you will need to identify the figures that ISTAT has decided on: division 01, group 01.1, class 01.13. Each ATECO code is divided into:

  • macro category or section;
  • division;
  • class;
  • category;
  • subcategory.

As you can clearly see from this diagram, the ATECO code is made up of lots of numbers that specifically identify the economic activity, as we go from a very general subdivision to a specific categorization.

ATECO classification for e-commerce

With the advent of digital and the spread of online stores, 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 retail or wholesale trade is identified with the letter G, while for the complete composition of the ATECO code for e-commerce is 47.91.10, valid for both single-brand online stores and those such as Amazon, Ebay, Unieuro, etc.

The introduction of the new ATECO codes for economic activities is established by ISTAT, with the cooperation of the Internal Revenue Service, the Chambers of Commerce and other bodies involved in managing the complex network of businesses and professionals. The inclusion of new occupations or fields of activity depends on ISTAT's surveys, for example, in recent years new classifications have been introduced for those who work online, a rapidly expanding sector that still did not have its own classification.

What are the ATECO categories

Now that we understand how relevant it is to know your ATECO code when you want to open a VAT number or want to register a business with the Chamber of Commerce, let's see how to find the most suitable one. A very useful tool for finding the most suitable ATECO code is to visit the official ISTAT website at the following address https://www.istat.it/it/archivio/17888 and do a search by keyword or by entering a concise description of your business. To understand how the search engine for ATECO codes works, it is appropriate to give an example: in the field for 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 "website programming," and the corresponding ATECO code is 62.01.00, which specifically identifies the production of non-publishing-related software. The keyword search, on the other hand, is less precise and can give you many results, so it is always a good idea to choose the summary description, and in any case the Chambers of Commerce also provide the service of identifying ATECO codes. To read the ATECO code related to Web site programming, you need to break down the alphanumeric sequence:

  • number 62 identifies software production, computer consulting and related activities;
  • on the other hand, the number 01 (group and class) is production of software not related to publishing;
  • the last digits 00 is instead the category and subcategory.

To simplify searching for the ATECO code, there are many 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 seek advice from an accountant. When you know your ATECO code, you can also identify the risk class for INAIL, for example, three types are specified: high, medium and low risk, and also for this classification there are different tables online for each economic activity. Again thanks to the ATECO code, one can know one's tax regime, for example, for the website programmer in our example, the profitability coefficient is 67 percent, to be applied to the revenue obtained to calculate taxable income and to know what 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 to you. Each economic activity is registered with the Chamber of Commerce where the company is based and entered in the Business Register. In order to find out the ATECO code of a specific economic activity, as well as other useful information such as the name, registered office, and tax code, one can request a Chamber of Commerce view. Chamber of Commerce visura can be requested at the territorial offices of the Chamber of Commerce, but also online, by logging on to the website https://www.registroimprese.it/visura-camerale-e-certificato, entering the name of the business and the province where it has its registered office. In case the paperwork for applying for a VAT number has 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 first page of the VAT number attribution certificate always contains the ATECO code, so you only need to keep this document to know the alphanumeric composition of your business.

How to change the ATECO code of your business

Over the years, you may happen to 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 mandatorily reported to the Internal Revenue Service and there is also a peremptory deadline of 30 days, from the beginning of the new economic activity. A change of ATECO code requires filling out forms AA9/11 and AA7/10 that can be downloaded online or by going to one of the offices of the Internal Revenue Service.

The ATECO code change can also be reported when filing the tax return, the important thing is to be in compliance with the deadlines established by law, so as not to risk any administrative penalties.

When several activities are carried out, it is certainly not possible to identify them with a single ATECO code, which is why the law allows VAT registration holders to enter multiple identification codes. In the form for opening the VAT number it will be necessary to specify the ATECO codes corresponding to the different economic activities, so the different tax and social security contributions can be applied. If only one ATECO code was communicated when opening the VAT number, another can always be entered, again communicating it to the Internal Revenue Service. It is worth noting that when more than one ATECO code is assigned you will have separate accounting based on the activities performed, so it will be more complicated to calculate taxes and contributions. Adding ATECO codes does not involve paying any contributions to the Internal Revenue Service, but you will only have to fill out Form AA9 with all your data.

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