Food and beverage industries ATECO codes

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For example, someone who runs an e-commerce has a profitability coefficient of 40%, which defines a flat rate cost of 60% (100 – 40 = 60).

Understanding this step is fundamental in the analysis process to evaluate the convenience or otherwise of the Flat-Rate Regime.

These coefficients vary based on the activity carried out and the related ATECO code. Below is a summary table of all the coefficients, divided by type of activity and ATECO code (the code indicated refers to the first two digits of the code, unless other digits are indicated):

10 and 11; profitability coefficient: 40%
Wholesale and retail trade. ATECO codes: 45; from 46.2 to 46.9; from 47.1 to 47.7; 47.9; profitability coefficient: 40%
Street trading of food and beverage products. ATECO code: 47.81; profitability coefficient: 40%
Accommodation and food service activities. ATECO codes 55 greece email list and 56; profitability coefficient: 40%
Street trading of other products. ATECO codes: 47.82, 47.89; profitability coefficient: 54%
Trade intermediaries. ATECO code: 46.1; profitability coefficient: 62%
Other economic activities. ATECO codes: from 01 to 03; from 05 to 09; from 12 to 33; 35; from 36 to 39; from 49 to 53; from 58 to 63; from 77 to 82; 84; from 90 to 99; profitability coefficient: 67%
Professional, scientific, technical, health, education, financial and insurance activities . ATECO codes: from 64 to 66; from 69 to 75; from 85 to 88; profitability coefficient: 78%
Construction and real estate activities. ATECO codes: from 41 to 43, 68; profitability coefficient: 86%.

In the event that they simultaneously carry out multiple activities with different ATECO codes, their turnovers must be taken together, that is, they will be added to each other, to define the limit of €65,000.00 of collected turnover.