ATECO 2025 from April
03/10/2025
New classification will soon become effective,
with concrete impact on local taxation
From April 1, 2025, the new ATECO 2025 classification will become effective, but it is formally active since January 1st.
It will replace the previous ATECO 2007, aiming to align local classification with the European Union's international NACE Rev. 2.1, taking into account significant phenomena such as digitalization and ecological transition.
It will replace the previous ATECO 2007, aiming to align local classification with the European Union's international NACE Rev. 2.1, taking into account significant phenomena such as digitalization and ecological transition.
Among the noteworthy changes is a sectoral reorganization that has repositioned certain sectors to better represent their economic nature, as well as the introduction of dedicated new sections, creating space for activities that were previously difficult to classify. In some cases, there is greater granularity, which will require classifying activities on more specific bases.
This is evident, for example, in online commerce where instead of a single ATECO 2022 code, 96 new ATECO 2025 codes will be introduced, focusing on the type of product being marketed.
From an operational standpoint, it will be necessary to verify the correspondence between the old ATECO 2007 codes and the new ATECO 2025 codes using official concordance tables to identify the correct code for one's business.
The link to the website where the concordance table can be found is: https://www.istat.it/classificazione/documenti-ateco/
The link to the website where the concordance table can be found is: https://www.istat.it/classificazione/documenti-ateco/
Subsequently, within 30 days, it will be necessary to notify the Tax Authority of any change in the ATECO code by submitting a data variation declaration and then updating company documents, including fiscal, administrative, and commercial ones that display the ATECO code.
This change could have significant effects on the application of the reverse charge VAT in the construction sector.
Circular no. 14/2015 of the Tax Authority, which determines the scope of application of the reverse charge for construction services (pursuant to art. 17 paragraph 6 letter a-ter DPR 633/72), refers to ATECO 2007 codes that will soon be superseded. Without an update to the circular, there will be a misalignment between the cited codes and those actually in use.