Every industry leaves different traces in the Cassetto Fiscale.
A building subcontractor builds up VAT credit under reverse charge, where the buyer accounts for the VAT. A supplier to public bodies is paid without VAT under split payment, where the public body pays the VAT straight to the State. A software house buys cloud services abroad and self-bills them on TD17 invoices. A clinic sees in its Cassetto Fiscale, the company’s tax drawer at the Agenzia delle Entrate, the fees of its collaborating doctors and its invoices to the ASL (local health authorities) and to health funds. FiscalPulse recognises the industry from the ATECO code, the Italian business activity code, and compares each company with others doing the same work.
Construction
- ATECO 41.00, 43.1, 43.21, 43.22, 43.3, 43.9
VAT credit tied up by reverse charge on subcontracts, progress invoices, leased machinery instalments.
- ATECO 42.11, 42.12, 42.13, 42.21, 42.22, 42.91, 42.99
Public works and infrastructure
Public clients under split payment, a few large clients, VAT credits to follow.
Manufacturing
- ATECO 25.11, 25.50, 25.62, 28.22, 28.92, 28.93, 28.99, 22.29, 33.11, 33.12, 33.20
Work for a few clients, the largest client’s share, tax credits on capital goods.
- ATECO 10, 11, 20.16, 20.42, 21.20, 22.2, 26.51, 28.14, 28.25, 29.32
Slow collections, IRES and IRAP to set aside, 4.0 and 5.0 tax credits, production costs compared with peers.
Trade and distribution
- ATECO 46.1, 46.39, 46.42, 46.46, 46.50, 46.6, 46.83, 46.85
Thin margins, thousands of invoices, purchases from abroad and suppliers’ VIES status.
- ATECO 46.46.10, 46.46.39
High invoice volumes, dependence on suppliers, collection times under control.
Private healthcare
- ATECO 86.10, 86.21, 86.22, 86.23, 86.91, 86.95
The healthcare provider read as a business: suppliers, contracts with funds and the ASL, tax payments, staff.
- ATECO 86.10, 86.22, 87.10
Collaborating doctors’ fees, invoices to the ASL, funds and insurers, equipment leases.
- ATECO 86.22, 86.91, 86.95
Outpatient and diagnostic centres
Many specialities and self-employed specialists, leased equipment, invoices to funds and the ASL.
- ATECO 86.23
Suppliers and dental labs, leased equipment, letters from the Agenzia and F24 deadlines.
Services
- ATECO 62.01, 62.02, 62.09, 63.11
Recurring fees, customers won and lost, cloud bought abroad, payroll cost.
- ATECO 71.11, 71.12, 71.20, 73.11, 73.20
Engineering firms and agencies
Public clients in split payment, withholding tax on freelancers, projects billed in stages.
- ATECO 49.41.00, 52.10, 52.25.09, 52.26.02, 52.31.00
Diesel and leased trucks, subcontracted carriers, a few large clients who pay late.
Questions
Is the report different for each industry?
The structure is the same for every company; the comparisons and the signals it highlights change. The report compares margins, costs and customer concentration with companies under the same six-digit ATECO code, and the industry pages explain the mechanisms typical of each line of work, such as reverse charge in construction or split payment with public bodies.
How is the industry chosen in the report?
It is not chosen: the report takes it from the company’s ATECO code, registered with the Agenzia delle Entrate. In the same way it reads the suppliers’ ATECO codes printed on their invoices and splits spending by category. Since 1 April 2025 codes follow the new ATECO 2025 classification, which renumbered many activities.
Does the price change by industry?
No. FiscalPulse costs €29 a month, or €289 a year, for companies with up to 2,000 invoices a year, in any industry. Above 2,000 invoices, write to us and we size the proposal on your volume. Activation takes about half an hour with the company’s Entratel or Fisconline credentials, or through a partner accountant in Italy.
My industry is not on the list: does the report still work?
Yes. FiscalPulse reads the Cassetto Fiscale of any Italian company, because the documents are the same for everyone: e-invoices, F24 tax payments, VAT settlements, returns and letters from the Agenzia, twenty-two types in all. The engine has already read more than 20,000 companies, and comparisons are made with those under the same ATECO code.