Division 69: Legal and accounting activities

Section N, Professional, scientific and technical activities. 10 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

Search for an activity or convert a code

ISTAT publishes ATECO 2022 titles in Italian only.

  1. 69Legal and accounting activities

    This division includes legal representation of one party's interest against another party, whether or not before courts or other judicial bodies by, or under the supervision of, persons who are members of the bar (for example, advice and representation in civil cases, advice and representation in criminal actions, advice and representation in connection with labour disputes).

    The activities of this division may also be provided online.

    It also includes the preparation of legal documents (for example, articles of incorporation, partnership agreements or similar documents in connection with company formation, patents and copyrights, preparation of deeds, wills, trusts, and so on) as well as other activities of public notaries, civil law notaries, bailiffs, arbitrators, examiners and referees.

    It also includes accounting and bookkeeping services (for example, e.g. auditing of accounting records, preparing financial statements and bookkeeping).

  2. 69.1Legal activities
  3. 69.10Legal activities
    ISTAT explanatory notes ›

    Excludes

    • activities of auctioning houses (wholesale) and online auction activities (wholesale), see 46.146.1
    • activities of auctioning houses (retail sale) and online auction activities (retail sale), see 47.947.9
    • financial advisory activities, see 66.1966.19
    • risk and damage evaluation, see 66.2166.21
    • activities of real estate auctions (excluding judicial auctions), see 68.3168.31
    • activities of law courts, see 84.2384.23
    • social mediation, see 88.9988.99
  4. 69.10.1Legal advice and representation activities
  5. 69.10.10Legal advice and representation activities
    From ATECO 2022: 69.10.10 Attività degli studi legali (all from here)
    ISTAT explanatory notes ›

    Includes

    • legal representation of one party's interest against another party, whether or not before courts or other judicial bodies by, or under the supervision of, persons who are members of the bar:
      • advice and representation in civil cases
      • advice and representation in criminal cases
      • advice and representation in connection with labour disputes
    • legal general counselling and advising

    Also includes

    • legal mediation activities
    • activities of appointed legal guardians, without provision of residential care
  6. 69.10.2Notarial activities
  7. 69.10.20Notarial activities
    From ATECO 2022: 69.10.20 Attività degli studi notarili (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of notaries
    • preparation of legal documents:
      • articles of incorporation, partnership agreements or similar documents in connection with company formation
      • patents and copyrights
      • deeds, wills, trusts etc.
    • other activities of public notaries, civil law notaries, bailiffs, arbitrators, examiners and referees
  8. 69.10.3Support activities for legal activities
  9. 69.10.30Support activities for legal activities
    From ATECO 2022: 69.10.10 Attività degli studi legali (in part) · 69.10.20 Attività degli studi notarili (in part)
    ISTAT explanatory notes ›

    Includes

    • activities of judicial auctions on behalf of courts
    • appraisal activities related to the financial sector such as securities and financial products (excluding risk and damage evaluation insurance activities), activities of stock market valuers and appraisers

    Excludes

    • activities of auctioning houses (wholesale) and online auction activities (wholesale), see 46.146.1
    • activities of auctioning houses (retail sale) and online auction activities (retail sale), see 47.947.9
    • financial advisory activities, see 66.19.266.19.2
    • risk and damage evaluation, see 66.21.0066.21.00
    • activities of real estate auctions (excluding judicial auctions), see 68.31.0068.31.00
  10. 69.2Accounting, bookkeeping and auditing activities; tax consultancy
  11. 69.20Accounting, bookkeeping and auditing activities; tax consultancy
    ISTAT explanatory notes ›

    Excludes

    • publishing of accounting software, see 58.2958.29
    • computer programming of accounting software, see 62.1062.10
    • data processing and tabulation activities, see 63.1063.10
    • management consultancy on accounting systems, budgetary control procedures, see 70.2070.20
    • bill collection, see 82.9182.91
  12. 69.20.0Accounting, bookkeeping and auditing activities; tax consultancy
    ISTAT explanatory notes ›

    Includes

    • recording of commercial transactions from businesses or others
    • bookkeeping activities for financial accounting and payroll accounting, etc.
    • preparation or auditing of financial accounts
    • examination of accounts and certification of their accuracy
    • preparation of tax returns for individuals or enterprises
    • accounting advisory activities and representation on behalf of clients before public administration (e.g. tax authorities and tax courts)
    • duty and tax tariff calculation service activities

    Also includes

    • activities of invoicing services

    Implementation rule

    • Activities included in this category are subdivided in activities provided by accountants, activities provided by accounting auditors, activities provided by accounting experts, activities provided by labour consultants, activities provided by other similar consultants in the field of payroll accounting, activities provided by accounting consultants and other similar consultants, and activities provided by tax assistance centres.
    • These activities can be provided either by independents or by businesses and other similar organisations
  13. 69.20.01Activities provided by accountants
    From ATECO 2022: 69.20.11 Servizi forniti da commercialisti (all from here)
  14. 69.20.02Activities provided by accounting auditors
    From ATECO 2022: 69.20.13 Servizi forniti da revisori contabili, periti, consulenti ed altri soggetti che svolgono attività in materia di amministrazione, contabilità e tributi (in part) · 69.20.20 Attività delle società di revisione e certificazione di bilanci (in part)
  15. 69.20.03Activities provided by accounting experts
    From ATECO 2022: 69.20.12 Servizi forniti da esperti contabili (all from here)
  16. 69.20.04Activities provided by labour consultants
    From ATECO 2022: 69.20.30 Attività dei consulenti del lavoro (all from here)
  17. 69.20.05Activities provided by other similar consultants in the field of payroll accounting
    From ATECO 2022: 69.20.15 Gestione ed amministrazione del personale per conto terzi (all from here)
  18. 69.20.06Activities provided by accounting consultants and other similar consultants
    From ATECO 2022: 69.20.13 Servizi forniti da revisori contabili, periti, consulenti ed altri soggetti che svolgono attività in materia di amministrazione, contabilità e tributi (all from here)
  19. 69.20.07Activities provided by tax assistance centres
    From ATECO 2022: 69.20.14 Attività svolta dai Centri di assistenza fiscale (Caf) (all from here)

Source and disclaimer

The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.

Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0

ISTAT files used

ATECO documentation on istat.it