Istat: Prostitution, Escorts Get ATECO Codes
- ROME - Italy's national statistics agency, Istat, has introduced new ATECO codes for 2025, including a specific classification for prostitution and escort services.
- According to Istat's December press release, Division 96 of the ATECO classification was "completely renovated by providing for new groups and new classes." Among these is code 96.99.92,...
- A 2016 Cassation Court ruling (15596) established that habitual prostitution is akin to self-employment, while occasional independent prostitution falls under the category of miscellaneous income.
New ATECO Codes Include Prostitution, Sparking Debate in Italy
Table of Contents
- New ATECO Codes Include Prostitution, Sparking Debate in Italy
- New ATECO Codes Include Prostitution, Sparking Debate in Italy: A Q&A
- What are ATECO Codes?
- what’s New in the ATECO Codes?
- What Does Code 96.99.92 Cover?
- Why is the Inclusion of prostitution in the ATECO Codes Controversial?
- Are Prostitution and Escort Services Legal in Italy?
- How is Prostitution Taxed in Italy?
- What are the Concerns Raised by Senator Alessandra Maiorino?
- What Does the Consumer Association Codacons Say?
- Why is There a Potential “Short Tax Circuit”?
- Does Including Prostitution in ATECO Codes Legalize the Industry?
- Key Perspectives Summarized
ROME – Italy’s national statistics agency, Istat, has introduced new ATECO codes for 2025, including a specific classification for prostitution and escort services. The updated classification, which went into effect in January and began being utilized in April, has ignited a debate about the regulation and taxation of the sex work industry.
According to Istat’s December press release, Division 96 of the ATECO classification was “completely renovated by providing for new groups and new classes.” Among these is code 96.99.92, designated for “meeting services and similar events.” This code encompasses activities related to social life,such as escort services,meeting and marriage agencies,the provision or association of sexual services,the organization of prostitution events,and the management of prostitution clubs,as well as speed networking activities. The ATECO code system is used to uniquely identify the economic activities of businesses and freelancers.
Tax Implications of prostitution Activities
A 2016 Cassation Court ruling (15596) established that habitual prostitution is akin to self-employment, while occasional independent prostitution falls under the category of miscellaneous income. Consequently,income derived from freely chosen prostitution is taxable. However, this does not apply to cases involving coercion, exploitation, or inducement into prostitution, which are criminal offenses. Proceeds from such activities are subject to confiscation as proceeds of crime, according to the criminal code.
Senator maiorino Raises Concerns
Senator Alessandra Maiorino, deputy leader of the Five Star Movement (M5s) in the senate, has voiced concerns about the inclusion of prostitution-related activities in the new ATECO codes. “If confirmed, it would be serious that the tax authorities provided for the organization of sexual services in the new ATECO codes,” Maiorino stated in a note. “Because it is true that prostitution in Italy is not illegal, but all the activities of aiding, exploitation, and induction are activities.”
Maiorino added, ”Exactly what goes to regularize, from a tax point of view, the new classification. An orientation clearly in conflict with existing laws and on which I am depositing a question to Minister urso.How is it possible that you go so clearly in contrast with the existing laws? Who decided it? We are talking about activities that create a gray area, leaving room for exploitation and treats. We want explanations.”
Codacons: A “Short Tax Circuit”?
The consumer association Codacons has also weighed in on the issue,suggesting that the new ATECO classification could conflict with existing Italian legislation.Codacons estimates that the paid sex sector generates approximately 4.7 billion euros per year in submerged turnover in Italy.
Carlo Rienzi, president of Codacons, stated, “This is a particularly thorny question. Prostitution itself does not constitute a crime if carried out autonomously and on a voluntary basis, and consequently, it appears correct to subject the proceeds of this activity to taxation, as reiterated by the Cassation in 2011.”
Rienzi continued, “The new ATECO Code of Istat, however, being also extended to ‘organization of sexual services,’ ‘organization of events,’ and ‘management of prostitution premises,’ Italian that if on the one hand does not prohibit prostitution, on the other hand provides for the crime of exploitation of prostitution, also intended as participation in the proceeds of the prostitution activity (Cassation of 2018), punished with imprisonment of four to eight years and a fine from 5 thousand to 25 thousand euros. We are faced with a short tax circuit,with Istat that regulates all the activities related to prostitution,and the laws in force that prohibit the same activities.”
The situation remains complex, and the inclusion of prostitution in the ATECO codes does not represent a legalization of the industry.
New ATECO Codes Include Prostitution, Sparking Debate in Italy: A Q&A
What are ATECO Codes?
ATECO codes are a classification system used in Italy to identify and categorize the economic activities of businesses and freelancers. They are maintained by Istat, Italy’s national statistics agency.
what’s New in the ATECO Codes?
The Italian statistics agency, Istat, updated the ATECO codes for 2025. Division 96 of the classification was “completely renovated by providing for new groups and new classes.” A key addition is code 96.99.92.
What Does Code 96.99.92 Cover?
Code 96.99.92 is designated for “meeting services and similar events.” This includes a broad range of activities related to social life, such as:
Escort services
Meeting and marriage agencies
The provision or association of sexual services
The organization of prostitution events
The management of prostitution clubs
Speed networking activities
Why is the Inclusion of prostitution in the ATECO Codes Controversial?
The inclusion of prostitution-related activities has sparked debate as it raises questions about regulation, taxation, and potential conflicts with existing laws regarding exploitation and trafficking. Critics, like Senator Alessandra Maiorino, are concerned that while prostitution itself is not illegal in Italy, activities that facilitate exploitation or inducement are.
Are Prostitution and Escort Services Legal in Italy?
Prostitution is not illegal in Italy when carried out voluntarily. Though,activities associated with exploitation,coercion or inducement into prostitution are against the law.
How is Prostitution Taxed in Italy?
A 2016 Cassation Court ruling (15596) established that income from freely chosen, habitual prostitution is taxable, similar to self-employment income.Occasional, independent prostitution income falls under the category of miscellaneous income and is also taxable. Though, income derived from prostitution involving coercion, exploitation, or inducement is not subject to taxation.
What are the Concerns Raised by Senator Alessandra Maiorino?
Senator Maiorino is concerned about the implications of the new ATECO codes, especially regarding how they will be used in respect to the regulation of taxation of prostitution activities. She is seeking clarification on potential conflicts with existing laws that criminalize activities like exploitation and trafficking.
What Does the Consumer Association Codacons Say?
codacons suggests the new ATECO classification could conflict with existing Italian legislation.They highlight the complexity of the issue, especially considering that “exploitation of prostitution” is a crime under current law. They also point out that the paid sex sector generates approximately 4.7 billion euros per year in submerged turnover in Italy.
Why is There a Potential “Short Tax Circuit”?
The term “short tax circuit” refers to the potential conflict between the new ATECO codes and existing laws. While the codes classify prostitution-related activities, other laws penalize exploitation, organization of events, and management of prostitution premises. One law, such as, punishes participation in the proceeds of a prostitution activity with imprisonment of four to eight years and a fine of 5,000 to 25,000 euros.
Does Including Prostitution in ATECO Codes Legalize the Industry?
No, the current details indicates that the inclusion of prostitution in the ATECO codes does not represent a formal legalization of the industry in Italy.
Key Perspectives Summarized
| Issue | Summary |
| —————————– | ———————————————————————————————————————————————————– |
| ATECO Codes | A system used by Istat to classify economic activities. |
| New Classification | Includes code 96.99.92 dedicated to “meeting services and similar events,” encompassing prostitution-related activities. |
| Taxation of Prostitution | Income from voluntary prostitution is taxable. Exploitation and inducement activities remain criminal offenses and are not subject to taxation. |
| Senator’s Concerns | Focuses on potential conflicts with existing laws regarding exploitation and trafficking; seeks clarification about the intent of tax authorities. |
| Codacons’ Perspective | Highlights the conflict between classifying prostitution related activities and the laws that prohibit the same activities that provide income in the industry. |
| Legalization | The inclusion of prostitution in the ATECO codes does not, at this time, suggest legalization. |