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
- 85.3Istruzione secondaria e post-secondaria non terziaria
- 85.32.0Istruzione secondaria professionale
- 85.32.09Altra istruzione secondaria professionale n.c.a.
Description
- three-year courses of education and vocational training and fourth year courses of education and vocational training
- upper secondary vocational education courses for adults
- apprenticeship leading to an upper secondary vocational qualification or diploma
- instruction for tourist guides
- instruction for chefs, hoteliers and restaurateurs
- cosmetology and hairdresser/barber schools
- computer repair training
- education and training provided by military schools and police forces that can be accessed without necessarily holding a higher education degree
- regional post-compulsory vocational training lasting 1-3 years
- regional vocational training for disadvantaged people
Exclusion notes
Excluded from group 85.3:
- non-formal education and training, see 85.5
Excluded from class 85.32:
- technical and vocational post-secondary non-tertiary education, see 85.33
- technical and vocational higher education, see 85.40
- non-formal vocational education and training, e.g.:
- non-formal training courses, provided in support of or as an alternative to formal education, of a non-continuous nature, of short duration and/or low intensity, as defined in ISCED-P 2011, see 85.5
- performing arts instruction for recreation, hobby and self-development purposes, see 85.52
- education activities of driving schools not intended for occupational drivers, see 85.53
- job training forming part of social work activities without accommodation, see 88.10, 88.99
Frequently asked questions
An institution awarding three-year vocational qualifications and diplomas: ATECO code 85.32.09?
Yes, 85.32.09 covers vocational education and training that awards three- and four-year qualifications or diplomas, apprenticeships leading to a qualification, and regional post-compulsory pathways. If the training is post-diploma or IFTS (Higher Technical Education and Training), the correct code is post-secondary non-tertiary education under 85.33.00.
A school for hairdressers and beauty therapists: does it fall under 85.32.09?
Yes, vocational education and training courses for beauty therapists, hairdressers, and barbers are explicitly listed here, alongside those for cooks, restaurateurs, and tourist guides. If instead you teach art as a cultural activity rather than as a professional qualification, see 85.52.09.
Regional vocational training for disadvantaged groups: is it 85.32.09 or post-diploma?
85.32.09 when the regional training is post-compulsory and lasts one to three years, including for disadvantaged groups. If the course starts after a secondary-level qualification or diploma, the activity becomes 85.33.00. The student's entry level makes the difference.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 85.32.09— Altra istruzione secondaria di secondo grado di formazione tecnica, professionale e artistica(corrispondenza diretta)