New ATECO 2025 Classification - Blog: News & Focus

From April 1, 2025, the new 2025 ATECO classification becomes effective, replacing the “ATECO 2007-2022 Update” classification. Through the ATECO code:

the primary economic activity of an entity is identified for tax, social security, and insurance purposes;
the applicability of tax or contribution incentives, or participation in public tenders, is determined;
obligations for submitting statistical or administrative data and communications are defined.

Details on the new ATECO 2025 Classification

The ATECO 2025 classification constitutes the Italian version of the European reference classification (NACE rev. 2.1), adopted by Commission Delegated Regulation (EU) 2023/137, which amends Regulation (EC) No. 1893/2000 of the European Parliament and the Council. The update concerns 5- and 6-digit ATECO codes, in line with the current NACE classification. This revision, coordinated by ISTAT, aims to describe economic activities more accurately, taking into account the evolution and transformations of the Italian economic system.

According to ISTAT, the reclassification process will occur automatically, and affected companies will receive a notification from their Chamber of Commerce. The reclassification and the updated company profile will be available for free via the “Impresa Italia” app.

To ensure a gradual transition during a transitional period, the Chamber of Commerce report will show both the new and previous ATECO codes. In any case, the new classification must be used in all documents and declarations submitted from April 1, 2025 onward (with the exception of the VAT 2025 form).

Tax Obligations

The new classification also has implications for tax compliance. Unless otherwise instructed in tax forms, from April 1, 2025, all VAT-registered operators affected by the update of “activity codes” must include the new codes in all documents and declarations submitted to the Italian Revenue Agency.

Taxpayers can check the ATECO codes linked to their tax position (both primary and secondary codes) registered in the Tax Registry by accessing their reserved area.

As specified in Revenue Agency Resolution AE 24/2025,adopting the new ATECO 2025 classification does not necessarily require submitting a data change. However, an update is required in the following cases:

the activity is redefined with a new code;
updating the assigned code is necessary in relation to the actual activity carried out by the company.

In these cases, the update will follow two different procedures:

Taxpayers registered in the Chambers of Commerce Business Register

They must submit the update through the Comunicazione Unica (ComUnica), provided by Unioncamere.

Taxpayers not registered in the Chambers of Commerce Business Register

They must use the forms published on the Revenue Agency website. Examples include:

AA7/10 Form for companies, entities, associations
AA9/12 Form for sole proprietorships, self-employed workers, artists, and professionals
AA5/6 Form for non-commercial entities, associations
ANR/3 Form for direct VAT identification of non-resident entities

New ATECO 2025 codes in INPS procedures

Through Circular No. 71 of March 31, 2025, INPS also announced the adoption of the new economic activity classification for social security purposes for companies and employers. The Circular specifies that the “Company Registration and Update Procedure” has been updated accordingly.

ATECO codes for registrations with a start date after March 31, 2025

From April 1, 2025, for registrations with a start date after March 31, 2025, employers must indicate the ATECO 2025 code issued by the Chambers of Commerce (or resulting from the reallocation of the previous ATECO 2007 code performed by the Chambers). This also leads to the assignment of the Contribution Statistical Code (CSC) for classification in a sector of activity under Article 49, Law 88/89.

ATECO codes for registrations with a start date before April 1, 2025

For all company records already active as of April 1, INPS will progressively assign the corresponding ATECO 2025 code, also based on the reallocation performed by the Chambers of Commerce.

For companies already established by April 1 but initiating employment relationships after that date, for which the employer only has the ATECO 2007 code, a different procedure applies. INPS confirms that it is possible to continue using the ATECO 2007 code, while the system will provisionally propose the corresponding ATECO 2025 codeautomatically.

New INPS Classification Manual in light of ATECO 2025

INPS announced that it will publish a new version of the “Classification Manual of Employers for Social Security and Welfare Purposes”, in line with the ATECO 2025 classification. Among the main innovations, a new CSC 70713 is introduced, specific to various consulting activities, replacing CSC 70708, with the following meaning:

7 Tertiary sector (commerce, services, professions, arts)
07 Various activities (tertiary, professionals, artists, etc.)
13 Consulting activities

INPS will soon communicate updates to procedures for managing economic activity classification codes in the “Special Autonomous Management for Artisans and Traders”. Regarding the “Separate Management”, the Institute has provided initial instructions:

Clients: from April 1, in the Uniemens flows, the ATECO 2025 code must be entered in the “Istat code” field, even if the flow refers to previous periods;
Professionals: the registration procedure is updated with ATECO 2025 codes for registrations in the “Separate Management” starting from April 1. For those already in the system as of March 31, 2025, the existing classification in the registry remains valid until any changes are read from the Tax Registry or through a recoding process.