Starting a business in Italy? Already running one? Then you’ve probably encountered the mysterious ATECO code. And if you’re like most entrepreneurs, you might have chosen one without fully understanding just how much it affects your bottom line.

Especially with the new ATECO 2025 system now in effect, this is the perfect time to understand what these codes really mean and how to choose the one that maximizes your fiscal advantages.

What Is an ATECO Code?

First, let’s get some basics out of the way. ATECO is short for “Classificazione delle Attività Economiche.” It’s like your ‘category’ within the Italian economy.

It is necessary to note that every business operating within Italy, be it an individual freelancer or a large corporation, uses an ATECO code. It falls under ISTAT (Istituto Nazionale di Statistica), and it became mandatory as of 2008.

But what’s interesting is that your ATECO code doesn’t just tell the government what you do. It actually determines:

• How much tax you pay (through profitability coefficients)
• Your social security contribution rates
• Whether you qualify for regime forfettario
• Your INAIL insurance premiums
• Which government contracts you can bid on

The same business earning €50,000 can pay vastly different taxes depending solely on which ATECO code they choose. We’re talking differences of €1,500 or more annually.

The Big 2025 Update: What Changed?

January 1, 2025 brought the biggest overhaul to the ATECO system in years. If you have a business, you’ve probably already received a notification about your new code.

What You Need to Know

The new ATECO 2025 system expanded from 5 levels to 6 levels of classification. That means more precision, more options, and, importantly, official recognition for a bunch of modern professions that didn’t exist in the old system.

If we recap the changes in few words, we can highlight that:

• Influencers finally got their own code (73.11.03)
• We’ve new codes for biotechnology research and specialized codes for emerging professions
• Finally, there are separate classifications for outdoor vs. indoor furniture makers

If you already had a business, the Chamber of Commerce automatically converted your old code to the new equivalent. So, for now, no action is needed on your part (unless you want to change it).

How ATECO Codes Actually Work

ATECO codes might look like random numbers, but there’s a logical structure. Let’s decode it using a real example: 47.91.10 (the code most e-commerce sellers use).

1. G = Section (Wholesale and retail trade)
2. 47 = Division (Retail trade, except vehicles)
3. 47.9 = Group (Retail not in physical stores)
4. 47.91 = Class (Retail via mail or internet)
5. 47.91.1 = Category (Retail via internet)
6. 47.91.10 = Sub-category (Retail of any products via internet)

It starts broad and gets increasingly specific. The more digits, the more precisely it describes what you do.

Finding Your Perfect ATECO Code

So how do you actually find the right code for your business? You have three main options:

1. The Official ISTAT Website

ISTAT has a search tool where you can look up codes by describing what you do. Type in something like “social media marketing” or “handmade jewelry” and it’ll show you matching codes.

We recommend being specific. “Website programming” gives you better results than just “websites.”

2. Ask Your Chamber of Commerce

Every local Chamber of Commerce can help you identify the right code. They’ve seen it all and can guide you through tricky situations, like when your business doesn’t fit neatly into one category.

3. Hire a Commercialista

This is actually the smartest move for most people. A good commercialista doesn’t just find a code, they find the best code for your situation. They understand which codes give you better tax treatment and can save you way more than their consultation fee.

Real-World Scenarios: Which Code Do You Need?

Let’s look at some common situations:

E-commerce Sellers

If you’re selling products online, whether through your own site, Amazon, eBay, or Etsy, you’re probably looking at 47.91.10.

This code works for:

• Buying products and reselling them
• Products made by suppliers for you to sell
• Both physical goods (clothes, books, electronics) and digital products (ebooks, courses)

Under regime forfettario, this code has a 40% profitability coefficient. That means if you earn €50,000, only €20,000 is considered taxable income. It’s one of the lowest coefficients available, which means lower taxes. This code is only for buying and reselling. If you make the products yourself (handmade jewelry, art, crafts), you need a different code with different tax treatment.

Etsy Sellers

Etsy sellers face an important decision: Are you creating or reselling?

• If you make handmade items: You’re technically an artisan, not a retailer. You need a production code (like 32.12.10 for jewelry). These codes have higher profitability coefficients (67-86%), meaning higher taxes, but you get artisan social security benefits.
• If you resell vintage items: Then 47.91.10 is correct.
• If you do both: You can register multiple codes. More on this in a moment.

Content Creators and Influencers

This is where ATECO 2025 really shines. For the first time, influencers have official recognition.

If you earn through sponsored posts, brand partnerships, or ad revenue on social media, you can now use 73.11.03 – Influencer marketing.

Other options depending on your work:

• 59.11.00: Video production (YouTube creators focusing on production)
• 63.12.00: Web portals (if you run a platform where others post)
• 90.03.09: Creative and artistic activities (performers, artists)

These typically have profitability coefficients around 67-78%, moderate compared to retail but fair for service work.

Dropshipping

Dropshipping is interesting because you never touch the products. A customer orders, you forward it to a supplier, they ship directly.

Most commercialisti recommend 73.11.02 (Marketing and advertising services) instead of the standard e-commerce code.

Why? Because you’re not really selling products, you’re marketing them. Your actual work is customer acquisition, not inventory management.

This code has a 78% profitability coefficient, higher than regular e-commerce, but it more accurately reflects what you actually do.

Multi-Activity Freelancers

Modern professionals often juggle multiple income streams. Maybe you’re a graphic designer who also teaches online courses, or a photographer who does both client work and sells prints.

You can have multiple ATECO codes. Just designate one as primary (attività prevalente) and others as secondary (attività secondarie).

Things to consider:

• Your primary code determines your social security category
• Each code might have different profitability coefficients
• Total revenue across all activities counts toward regime forfettario’s €85,000 limit
• You might need separate accounting for different activities

Choose your primary code strategically, not just based on what currently makes the most money, but on which gives you the best long-term fiscal advantages.

Why Your ATECO Code Affects Your Tax Bill

Here’s where it gets really interesting. If you’re using regime forfettario (and if you’re eligible, you should be), your ATECO code directly determines your taxes through something called the “profitability coefficient.”

How It Works

Italy doesn’t tax your actual profit under regime forfettario. Instead, it applies a percentage to your gross revenue to estimate your taxable income.

Let’s compare two businesses with identical €40,000 revenue:

Software developer (code 62.01.00, coefficient 67%):

• Revenue: €40,000
• Taxable income: €40,000 × 67% = €26,800
• Tax at 15%: €4,020

E-commerce seller (code 47.91.10, coefficient 40%):

• Revenue: €40,000
• Taxable income: €40,000 × 40% = €16,000
• Tax at 15%: €2,400

Same revenue. €1,620 difference in taxes. Just because of the ATECO code.

Common Profitability Coefficients

Here’s what you need to know:

• 40% = Retail, e-commerce, wholesale (lowest taxes)
• 67% = Professional services, software, consulting (moderate)
• 78% = Marketing, intellectual work (higher)
• 86% = Healthcare, specialized consulting (highest)

The lower the coefficient, the less tax you pay on the same income.

Can You Change Your Code?

Absolutely. Businesses evolve, and your code should reflect what you actually do.

If you start doing something different, you must update your code within 30 days. You’ll need to file forms AA9/11 and AA7/10 with the Revenue Agency. Most people have their commercialista handle this.

You can also add the change when filing your annual tax return, as long as you’re within the timeframe.

Adding a new code (not replacing) is even simpler, just form AA9, no fee required.

Looking Up Other Companies’ Codes

Curious about a competitor’s code? You can look it up through the Chamber of Commerce business registry (Registro Imprese).

You’ll need:

• Company name
• Province where they’re registered

The registry shows their ATECO code plus other public info like address and tax code. It’s useful for seeing how similar businesses classify themselves and understanding industry standards.

Making the Smart Choice

Your ATECO code is more than bureaucracy, it’s a fiscal strategy decision. With ATECO 2025, there are more options than ever, including official recognition for modern professions that didn’t exist before.

1. If you’re just starting out: Take time to research codes and their profitability coefficients. Consider consulting a commercialista before you register. The right choice can save you thousands annually.
2. If you’re already in business: Review your current code. Does it still fit what you do? Could a different code give you better tax treatment? The 2025 update is a good opportunity to reassess.
3. If your business evolved: Update your code. If you added new services or products, you might need additional codes or a complete change.

The Italian system is flexible. It’s designed to accommodate modern work where people do multiple things and businesses change over time. Take advantage of that flexibility to optimize your fiscal position.

Remember: the few hundred euros you might spend on professional advice can easily save you thousands in taxes every year. And that’s money you can reinvest in growing your business.

Before You Move Forward

ATECO codes may appear as very administrative and dry matters, but they have very tangible financial implications. Two businesses that are exactly alike can end up paying very different amounts of taxes merely based on which ATECO code a business opted for.

Since ATECO 2025 came into force, it’s very important that you check your classification. Ensuring that your classification reflects what you do and that you receive optimal fiscal treatment is essential.

Would you like to read more about similar subjects? Take a look at our related articles here: tax residency criteria, financial investments for Italian residents and Italian tax.