ATECO Code for Tour Leaders in 2026: The Definitive Guide to Choosing the Right One

ATECO 79.90.19: You just passed the tour leader exam. Or you’re about to open a VAT number after years of occasional work. Either way, the first question that stops you is always the same: “Which ATECO code should I choose?”

Choosing the wrong ATECO code isn’t a bureaucratic detail: it means paying the wrong profitability coefficient, risking disputes with the Italian Revenue Agency, and in the worst cases, being denied professional liability insurance coverage because the declared activity doesn’t match the one actually performed.

In this guide, updated to 2026, you’ll find everything you need to make the right choice, without mistakes and without losing money.

What Are ATECO Codes and Why They Matter for Tour Leaders

ATECO codes (ATtività ECOnomiche — Economic Activities) are the official ISTAT classification that identifies every economic activity carried out in Italy. When you open a VAT number, the ATECO code you report to the Italian Revenue Agency determines three fundamental things: the profitability coefficient under the flat-rate tax regime, the INPS e previdenza e il tipo di copertura assicurativa professionale applicabile.

For years, Tour Leaders were forced to use generic or inadequate codes. With the ISTAT update following Law 190/2023 on the regulation of tourism professions, a dedicated specific code finally exists.

The 4 Tourism ATECO Codes for 2025-2026: Which One to Choose?

Here is the complete map of updated ATECO codes for tourism professions. The distinction is crucial — choosing the wrong code can have tangible fiscal and legal consequences.

79.90.03: The Right Code for Tour Leaders

If you’re a certified Tour Leader or a Tour Manager, your code is 79.90.03. Period. Not 79.90.01 (that’s for tourist guides), not 79.12.00 (that’s for travel agencies), not the generic 93.29.90 that some inattentive accountant might suggest.

This code specifically covers: accompanying groups and individual travelers throughout the entire itinerary, logistical and operational management of the trip, coordination with local suppliers (hotels, restaurants, transportation, guides), traveler assistance and problem resolution during the tour.

Can I Have Multiple ATECO Codes Under the Same VAT Number?

Yes, absolutely. Many tourism professionals perform complementary activities: tourist accompaniment, tour operator consulting, training, event organization. You can associate multiple ATECO codes with the same VAT number by reporting it to the Italian Revenue Agency.

Practical example: a tour leader who also provides operational consulting for tour operators could have both 79.90.03 (accompaniment) and 79.90.04 (tourist assistance and consulting). The primary code determines the prevailing profitability coefficient under the flat-rate regime — so choose as your primary the one that generates the highest revenue.

ATECO Code and Tax Regime: The Concrete Impact on Your Taxation

The ATECO code isn’t just a label: it directly determines how much you pay in taxes. Here’s how it works in detail for Tour Leaders.

The Profitability Coefficient: Where the ATECO Code Makes the Difference

Under the flat-rate regime, you don’t deduct actual expenses: the Italian Revenue Agency applies a fixed profitability coefficient based on the ATECO code. For the tourism sector (code 79.xx.xx), the coefficient is 67%. This means that on €40,000 in revenue, you pay taxes on €26,800 (67%).

If your accountant assigns you a different ATECO code (for example, generic services), the coefficient could be 78% — you’d pay taxes on €31,200 instead of €26,800. On an annual basis, the difference can exceed €600-900 in additional taxes. Every year.

The 5 Myths About the Tour Leader ATECO Code

Myth #1: “I have to open a VAT number no matter what”

False. Occasional work is a perfectly legitimate transitional arrangement. You issue a receipt with a 20% withholding tax and, if you stay under €5.000 annui, non hai nemmeno obblighi previdenziali INPS. Quando l’attività diventa continuativa e organizzata, allora scatta l’obbligo di apertura P.IVA con codice ATECO.

Myth #2: “My accountant knows which code to use”

Not always. Many accountants don’t know the specifics of the tourism sector and assign generic codes. Code 79.90.03 is relatively new (ISTAT update following Law 190/2023) and not all tax professionals are up to date on it. Bring them the correct information yourself.

Myth #3: “Tour leaders and tourist guides have the same code”

Absolutely not. They are two distinct professions with different certifications, different ATECO codes (79.90.03 vs 79.90.01), and even different VAT treatment. Tourist guides enjoy VAT exemption; tour leaders do not.

Myth #4: “If I sell extra excursions to clients nothing changes”

Be careful: the systematic sale of optional excursions during the tour can constitute commercial agent activity, with mandatory ENASARCO registration. Some tour operators try to classify you in hybrid ways — the Tour Leader Guide 2026 explores the risks of this gray area in Chapter 5.

Myth #5: “One code is as good as another, I’ll change it later”

Changing the ATECO code is possible, but it involves communications with the Italian Revenue Agency, potential changes to the profitability coefficient, and updates to your liability insurance policy. Better to start with the correct code right away.

How to Register the Correct ATECO Code: 4 Operational Steps

Step 1 — Check Your Current Status

If you already have a VAT number, check the ATECO code currently associated on the Italian Revenue Agency portal (Tax Drawer) or ask your accountant. If it’s different from 79.90.03, go to Step 2.

Step 2 — Request the Change (if needed)

The ATECO code change is done using form AA9/12 (individuals) at the Italian Revenue Agency. You can do it online through Fisconline/Entratel or through your accountant. There are no costs.

Step 3 — Update Your Professional Liability Policy

Notify your insurance company of the correct ATECO code. The liability policy must cover exactly the declared activity — a non-matching code can be grounds for claim denial.

Step 4 — Verify Your INPS Position

Make sure the INPS Separate Management reflects the correct code. The rate for tour leaders not enrolled in other pension funds is approximately 26.07% (2026), with the option to charge the 4% supplementary contribution on invoices to the client.

Caso Speciale: Titolari di B&B e Case Vacanza

Se gestisci anche un B&B o una casa vacanza, attenzione: non puoi vendere un pacchetto unico pernotto + accompagnamento turistico. Questa combinazione configura Tour Operator abusivo. Le due attività devono restare fiscalmente e contrattualmente separate, con codici ATECO distinti e fatturazione indipendente.

Electronic Invoicing: What to Know in 2026

Since 2024, electronic invoicing has been mandatory even for flat-rate taxpayers, through the Exchange System (SDI). The ATECO code appears on every issued invoice and must correspond to the activity performed. Digital storage is mandatory for 10 years.

Recommended tools: the free Italian Revenue Agency portal (Fatture e Corrispettivi) is sufficient for low volumes. For those issuing many invoices, software like Fattura24, FattureInCloud, or Aruba allow you to automate the process.

FAQ — Frequently Asked Questions About the ATECO Code for Tour Leaders

What is the correct ATECO code for Tour Leaders in 2026?

The code is 79.90.03 — “Other tourist accompaniment services.” It is the specific code introduced with the ISTAT update following Law 190/2023 and applies to Tour Leaders and Tour Managers.

What is the difference between code 79.90.01 and 79.90.03?

79.90.01 is for tourist guides (who interpret the cultural heritage of a territory). 79.90.03 is for Tour Leaders (who manage trip logistics and accompany the group throughout the entire itinerary). They are different professions with distinct certifications.

Can I work as a Tour Leader without a VAT number?

Yes, through occasional work: you issue a receipt with a 20% withholding tax. It’s a legitimate transitional arrangement, but when the activity becomes continuous and organized, opening a VAT number is mandatory.

What is the profitability coefficient for the Tour Leader flat-rate regime?

The coefficient is 67% for tourism sector ATECO codes (79.xx.xx). This means that on €40.000 in revenue, the taxable base is €26.800.

How much does it cost to open a VAT number with code 79.90.03?

Opening a VAT number is free if done directly at the Italian Revenue Agency. If you rely on an accountant, the cost generally ranges between €100 e €300 for the initial setup.

Does the Tour Leader pay VAT?

It depends on the tax regime. Under the flat-rate regime, VAT is exempt (you don’t charge it and you don’t deduct it). Under the ordinary regime, the tour leader applies 22% VAT — unlike tourist guides, who enjoy VAT exemption under art. 10 DPR 633/72. This difference is a classic exam topic.

Can I change the ATECO code after opening?

Yes, through form AA9/12 at the Italian Revenue Agency. The change is free and can be done online or through your accountant. Remember to also update your professional liability policy.

If I also do training or consulting, do I need another ATECO code?

You can add secondary ATECO codes to the same VAT number. For tourism consulting, the code is 79.90.04. The primary code (the one with the prevailing revenue) determines the flat-rate profitability coefficient.

ATECO and Opening a VAT Number: Step by Step

Opening a VAT number with the correct ATECO code is the first formal step in the freelance tour leader career. ATECO code 79.90.19 (“Other reservation service activities and related activities”) is the most commonly used by Italian tour leaders. Alternatively, some accountants indicate ATECO code 79.12.00 (“Tourist guide and tour leader activities”) when available in the relevant area. The choice of ATECO code affects the profitability coefficient applied under the flat-rate regime (67% for both) and INPS rates. To explore the optimal tax regime, read the guide to the flat-rate regime for tour leaders.

The procedure for opening a VAT number with the chosen ATECO code can be completed electronically through the Italian Revenue Agency portal. It is advisable to get assistance from an accountant for the first opening, in order to correctly select the ATECO code best suited to your primary activity. Remember that you can list multiple ATECO codes on your VAT number, with one primary and several secondary codes, if you perform different activities in the tourism sector.

ATECO Code and Social Security Obligations: What Changes

The chosen ATECO code also affects social security obligations. Tour leaders with ATECO code 79.90.19 or 79.12.00 generally register with the INPS Separate Management, paying contributions equal to 26.23% of taxable income. This applies until you reach the minimum threshold to register with a specific professional pension fund. The Tour Leader Guide includes a complete section on opening a VAT number with the right ATECO code, with examples of tax and contribution calculations. For official information on ATECO codes, consult the ISTAT ATECO classification. Also visit the TourLeaderPro section for all resources dedicated to professional activity management.