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Which ATECO code should I choose when starting a software agency in Italy? Tax and invoicing processes

FFeyza I***Member
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#1

We are in the process of setting up a small two-person agency in Milan building web and custom software solutions. We plan to register a ditta individuale or an srls next month, and our target for the first year is around 45,000 EUR in turnover. The first accountant we consulted directly recommended code 62.01.00, but another advisor said codes 62.02 or 62.09 should also be included depending on our scope of work.

Our work essentially involves coding custom web apps for clients, and occasionally handling system integrations and technical consulting. Down the road, we also plan to sell an off-the-shelf cloud tool.

What are the risks of choosing the wrong ATECO code in terms of INPS contributions (Gestione Separata vs Commercianti/Artigiani), invoicing, and tax coefficients (especially under the regime forfettario)? For those with experience in this field, which code combinations did you go with?

FFurkan K***Expert
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Most Helpful#2

Short answer: For an agency focused on custom software development, the primary code should be 62.01.00, with 62.02.00 added as a secondary code for consulting and integration work. These codes grant freelance (libero professionista) status with Gestione Separata registration, which keeps you from paying fixed minimum social security contributions during months with zero turnover.

In Italy, your ATECO code directly determines two fundamental factors: your profitability coefficient with the Agenzia delle Entrate and your social security contribution scheme with INPS. If you opt for regime forfettario, software services under group 62 carry a 67% profitability coefficient. That means taxes and contributions are calculated on 67% of your gross turnover, with the remaining 33% treated as a flat-rate deduction for expenses.

The critical distinction here is chamber of commerce registration. If you're building custom code directly for clients, you're considered a freelancer and only pay INPS Gestione Separata contributions proportional to your earnings. However, if your core activity involves commercial business like selling packaged software or hosting reselling, you fall under ditta individuale artigiana or commerciale. In that case, you're obligated to pay fixed minimum contributions of around 4,400 EUR per year, even if you don't issue a single invoice.

My advice is to start with 62.01.00 as your primary activity, using software development and technical analysis descriptions on your invoices. Later on, when you start selling an off-the-shelf cloud product, you can register an additional commercial code and file the necessary notification with the chamber of commerce.

PPınar U***MemberCommunity member
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#3

Your accountant's recommendation of 62.01.00 is standard and accurate. There is no legal issue with having multiple codes; you can easily add 62.02 (consulting) and 58.29 (software publishing) as secondary codes alongside your primary one. The only thing you need to watch out for is ensuring your primary code represents the bulk of your day-to-day operations.

PPerihan Y***MemberCommunity member
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#4

I set up under forfettario with code 62.01.00 in Turin last year. On a turnover of 38,000 EUR with the 67% coefficient, my taxable base came out to roughly 25,460 EUR. Gestione Separata contributions hover around 26%, and with the 5% income tax rate for the first five years, the overall system is very predictable.

GGökhan G***MemberCommunity member
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#5

If there are two of you, run the numbers carefully to see whether opening two separate forfettario setups makes more sense than starting an srls. With an SRLS, you lose the INPS flexibility of the ATECO code, and your fixed accounting and balance-sheet filing costs climb to around 3,000 EUR a year.

RRamazan T***MemberCommunity member
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#6

There are three things you need to clarify with your commercialista during registration: 1) Whether the primary activity is registered as a freelance profession or an artisan/commercial business, 2) The intended invoice weighting for secondary codes, and 3) Whether you'll need to submit a SCIA when you transition to selling pre-built products.

EElif E***Member
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#7

we faced a similar dilemma in Rome but we initially put the consulting code as primary and then some corporate clients startted demanding certifications for invoicing. once we switched back to 62.01.00, everything went smoothly; it's by far the cleanest path for agency work.

YYasemin Y***Expert
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#8

we have both 62.01 and 62.02 active but i mean just make sure the invoice desscription matches the code and you're good, nobody checks the line item details anyway but the inps side is super critical make sure u don't get stuck with fixed contributions.

edit: typed from phone, sorry for typos.

GGamze K***MemberCommunity member
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#9

Are you planning to sell the pre-built cloud tool as a subscription hosted directly on your own infrastructure, or deploy it onto the client's servers? That distinction could trigger the commercial register requirement down the line.

KKemalNew member
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#10

Let me share what happened to me; it might be useful. When you try to change everything at once nothing settles.

If you post the result here, it will help others too.

BBurcu S***Member
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#11

Just a heads-up. Processes without records never improve, because you don't know what to fix.

Hasty decisions become decisions you have to fix six months later.

HHavva G***MemberCommunity member
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#12

There's a part I don't understand. Any unwritten clause becomes a point of disagreement later, as both sides remember it differently.

EErcanMember
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#13

Thanks, this was very helpful.

MMeryem S***Member
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#14

Exactly like that. In legacy systems, the most expensive thing is unknown dependencies.

I'm also curious if anyone does it differently.

OOsman K***Member
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#15

I was thinking the same thing. Every "we'll look at it later" in a meeting means unbilled work.

Just because everyone does it doesn't mean it's right. I'm also curious if anyone does it differently.

AAycan B***Member
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#16

I went through the same thing two years ago. When we decide without measuring, we always end up in the same place.

When making a decision, first look at what data you have on hand. Hope this helps.

NNuri E***Expert
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#17

There are three things to check when doing this. Hasty decisions become decisions you have to fix six months later.

If you get three different answers on a topic, the question was asked wrong. Proven by experience.

EEsra D***MemberCommunity member
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#18

Following.

AAli K***Member
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#19

I'd appreciate it if you shared the outcome. Implementing a change request process doesn't slow things down, it speeds them up.

If you post the result here, it will help others too.

MMerve E***MemberCommunity member
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#20

Saved. Hasty decisions become decisions you have to fix six months later.

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