The ATECO code is the system used in Italy to classify the economic activities of companies
and freelancers. The abbreviation ATECO stands for
“Attività Economiche”, i.e.
economic activities. It is based on the European nomenclature NACE Rev. 2.1, which has been
adapted by the Italian statistical office ISTAT to the specific characteristics of the
Italian economy.
Purpose and areas of application
The ATECO code was originally developed for statistical purposes, such as the collection
and evaluation of economic data. Today, it also plays a central role in many areas of
administration:
-
Taxes:
e.g. allocation to the reliability indices ISA
(Indici Sintetici di Affidabilità fiscale) and determination of the income
coefficient in the flat tax regime.
-
Social security (INPS):
basis for allocation to the correct contribution classes and for the statistical
classification of employers.
-
Subsidies and contributions:
many grants, subsidies and PNRR measures are linked to specific ATECO codes.
-
Occupational safety / risk classes:
assignment to industry risks and related training obligations.
Important: The ATECO code does not replace the detailed description of
activities that must be provided to the Register of Companies in accordance with the
Civil Code, particularly when founding or setting up a company.
Structure of the ATECO code
The classification is hierarchical and consists of letters and numbers:
- Sections: 1 letter (macro sector, e.g. “C” – manufacturing)
- Divisions: 2 digits
- Groups: 3 digits
- Classes: 4 digits
- Categories: 5 digits
- Subcategories: 6 digits
The new ATECO 2025 classification comprises over 3,250 activity codes and around 10,000
explanatory notes. When determining the ATECO code, companies must select the most precise
available code that corresponds to their main activity. In addition to the main activity,
further activities may be reported as secondary activities.
The transition to ATECO 2025
The new ATECO 2025 classification has been formally in force since 1 January 2025,
replacing ATECO 2007 (updated in 2022). Its operational application in administration
and practice began on 1 April 2025.
Key points:
-
For new registrations (new companies, freelancers or newly added activities) from
1 April 2025, activity codes are assigned according to the ATECO 2025 classification.
-
For existing companies, the Chamber of Commerce automatically carries out the
reclassification based on a transition table developed by Istat. During an initial
transition period, both the old ATECO 2007 code and the new ATECO 2025 code are visible
in the extract from the commercial register.
Although the reclassification of activities is carried out automatically by the Chamber
of Commerce, the previously reported old activity codes initially remain in the personal
tax box of the Revenue Agency. There is therefore no immediate need for action – the update
to the new activity codes according to ATECO 2025 will take place in the course of the
first subsequent change notification.