The Codice ATECO is a numerical code that identifies the type of business activity you carry out in Italy. It’s used by the tax authorities to classify companies, freelancers, and professionals for taxation, reporting, and statistical purposes.
Every commercial, professional, or entrepreneurial activity must be associated with a specific ATECO code.
Why It Matters
Having the correct Codice ATECO is essential if you plan to open a Partita IVA, register a company, or carry out professional activities legally in Italy. Choosing the wrong code can lead to issues with the Agenzia delle Entrate, incorrect tax treatment, or fines.
How Codice ATECO Works
- Each code is made up of numbers, usually six digits, which correspond to a broad sector and a specific activity within that sector.
- Codes are grouped by categories such as agriculture, construction, professional services, trade, and tourism.
- The classification system is updated periodically to reflect changes in economic activity.
Selecting the Right Code
- If you’re registering a freelance activity, the code should precisely match the service you provide.
- Companies often have multiple codes if they operate in more than one area.
- You can search for codes in the official Agenzia delle Entrate ATECO database.
Tip: Always consult a commercialista if you’re unsure which code applies, especially if your business falls into multiple categories.
Practical Steps
- Identify your primary business activity.
- Search for the relevant ATECO code in the Agenzia delle Entrate database.
- Include the code when registering your Partita IVA or forming a company.
- Update the code if your activity changes substantially over time.
✅ Key Takeaways
- Codice ATECO is mandatory for anyone conducting business or professional activities in Italy.
- It affects taxes, reporting obligations, and statistical classification.
- Selecting the right code early prevents legal issues and ensures proper fiscal treatment.