As businesses prepare their 2026 VAT declarations, due by April 30th, 2026, a key question arises regarding the new ATECO 2025 codes. Many software providers are now automatically incorporating these updated codes into the VA section of the declaration, marking the first time they will be submitted electronically. However, a check of client records reveals that these codes haven’t yet been updated in the “cassetti fiscali” – the online tax portals – prompting concerns about potential discrepancies and future challenges.
The good news is that the Italian Revenue Agency (Agenzia delle Entrate) has anticipated this situation and clarified that taxpayers are not required to file separate notifications to reflect the transition to the new ATECO classification. This means the automatic application of the new codes by accounting software is, in fact, the correct procedure, even if the “cassetto fiscale” doesn’t immediately reflect the change. Understanding this process is crucial for a smooth VAT filing season.
ATECO 2025: No Need for Immediate Updates to Your Tax Portal
The transition to ATECO 2025, designed to align Italian economic activity classifications with the European NACE revision 2 standard, is being handled automatically by the tax authorities. According to the Agenzia delle Entrate, updating ATECO codes is occurring through correspondence tables established between the previous and new classifications. This means that, in most cases, businesses don’t need to accept any action to update their records. The Agency clarified this position to avoid unnecessary administrative burdens on taxpayers. You can discover more information about the new ATECO classification on the Agenzia delle Entrate website.
However, there are exceptions. If a business believes the automatically assigned ATECO code doesn’t accurately represent its activities, it will need to proactively update it. For businesses registered with the Chamber of Commerce (Registro delle Imprese), this update must be done through the “Comunicazione Unica” (ComUnica) system provided by Unioncamere. Those not registered with the Chamber of Commerce will need to use specific forms available on the Agenzia delle Entrate website, including:
- AA7/10 for companies, entities, and associations
- AA9/12 for self-employed individuals, artists, professionals, and sole proprietorships
- AA5/6 for non-commercial entities and associations
- ANR/3 for VAT registration of non-resident entities
Temporary Discrepancies are Normal
The fact that the “cassetto fiscale” may still display the vintage ATECO code shouldn’t be a cause for alarm. The Agenzia delle Entrate acknowledges that its archives aren’t always updated simultaneously with the applications used for filing declarations. This can lead to temporary differences between the information available in the tax portal and the codes used in the VAT return. As stated in guidance from Fisco e Tasse, the use of the new ATECO 2025 code in the IVA declaration does not carry any risk or irregularity, even if the taxpayer’s registry still shows the previous code.
the recommended course of action is simply to use the updated codes suggested by your accounting software when preparing your 2026 VAT declaration. No additional communication or manual updates to the Agenzia delle Entrate are necessary. This is a technical adjustment related to the classification of economic activities, not a change in the nature of your business.
What to Expect Moving Forward
The implementation of ATECO 2025 is a technical update to the economic classification system, and submitting your VAT declaration with the new code is perfectly acceptable and won’t expose you to future challenges. As Studio De Stefani notes, the process of updating codes at the Chamber of Commerce and with the Agenzia delle Entrate is separate and can be initiated through ComUnica or the appropriate forms if a more accurate code is needed. The key takeaway is to trust the software’s automatic update and avoid unnecessary manual interventions unless a specific code correction is required.
The situation highlights the ongoing efforts to modernize Italy’s tax system and align it with European standards. Even as temporary inconsistencies may occur, the Agenzia delle Entrate has provided clear guidance to ensure a smooth transition for businesses.
Have you encountered any discrepancies between your software-generated ATECO codes and your “cassetto fiscale”? Share your experiences and questions in the comments below.
