Starting April 1, 2025, the updated ATECO 2025 classification will introduce 96 new codes for e-commerce businesses, replacing the previous single identifier. These new codes provide more precise categorizations for online sales, intermediation platforms, and consulting services, helping to distinguish between different business activities. Companies must update their ATECO codes with the Chambers of Commerce to ensure compliance, as the changes impact VAT, electronic invoicing, and other tax reporting obligations.
Reminder: changes for ATECO codes in Italy from April 1, 2025
Public
Italy
Author: Nikolina Basić
Category:
Fiscal subject related
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4522
Content accuracy validation date:
25.03.2025
Content accuracy validation time:
08:15h
Starting April 1, the mandatory adoption of the updated ATECO 2025 classification will bring changes to e-commerce businesses. It introduces 96 detailed codes to replace the single identifier previously used. These codes provide precise categorizations for various e-commerce operations, such as online sales, intermediation platforms, and consulting services.
This detailed breakdown allows us to distinguish between the different operating modes of e-commerce:
· Selling goods and services online: a distinction is made between physical and digital products
· Intermediation platforms: marketplaces and price comparison services are separated
· Support and consulting services: logistics, marketing, and customer care are distinguished.
Businesses must ensure compliance by updating their company data and tax documentation to align with the new classifications. It is the necessary updating of company data: companies will have to verify and, if necessary, update their ATECO codes at the Chambers of Commerce for a correct identification of the activity carried out and alignment with the new classifications. This is also important because it affects different aspects related to VAT, electronic invoicing, and other reporting obligations.
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