Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- 85Istruzione e formazione
- 85.5Altri servizi di istruzione e formazione
- 85.52.0Formazione culturale
- 85.52.09Altra formazione culturale
Description
- music instruction
- art instruction
- drama, fine arts, performing arts and photography instruction
- non-formal adult cultural education provided e.g. by the so-called università popolari
- activities of professional arts instructors and teachers
Exclusion notes
Excluded from group 85.5:
- formal educational activities as outlined in groups 85.1, 85.2, 85.3 and 85.4, in other words, pre-primary education, primary education, secondary education, post-secondary non-tertiary education or tertiary education, see 85.1, 85.2, 85.3, 85.4
Excluded from class 85.52:
- education activities of drama, fine arts, performing arts and photography schools which lead to qualifications at secondary, post-secondary non-tertiary or tertiary levels, see 85.3, 85.40
- foreign language instruction, see 85.59
- mediation activities, see 88.99
Frequently asked questions
Piano or guitar teacher: ATECO code 85.52.09 or 85.52.01 for dance?
85.52.09, because music courses fall under this entry alongside art, acting, fine arts, and photography. Dance has a separate code: 85.52.01. If you are a musician who performs concerts, that is a distinct artistic activity.
Amateur photography course: does it fall under 85.52.09?
Yes, photography instruction is listed in 85.52.09 among the performing arts and fine arts. If instead you create and sell visual artworks, that is visual arts creation under 90.12.00, not cultural education.
Acting course for adults: is it 85.52.09 or an academic course?
85.52.09 for non-academic acting courses. If instead you deliver accredited AFAM or university courses, the classification moves up to 85.40.20. The academic level of the qualification is what separates the two codes.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: