Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- LATTIVITÀ FINANZIARIE E ASSICURATIVE
- 64Attività dei servizi finanziari, escluse le assicurazioni e i fondi pensione
- 64.9Altre attività di servizi finanziari, ad esclusione di assicurazioni e fondi pensione
- 64.92Altre attività creditizie
Description
Notes from sub-category 64.92.10:
- factoring and supply chain financing activities
Notes from sub-category 64.92.99:
- granting of consumer credit by non-depository institutions
- international trade financing
- provision of long-term finance to industry
- provision of banking-like services without a banking license, in cooperation with a licensed bank
- money lending outside the banking system
- credit granting by specialised non-depository institutions (e.g. for house purchases)
- loan securitisation
- activities of pawnbrokers
Exclusion notes
- credit granting by specialised deposit-taking institutions, see 64.19
- financial leasing, see 64.91
- securitisation of assets other than loans, see 64.99
- operating leasing according to type of goods leased, see division 77
- grant-giving activities by membership organisations, see 94.99
Excluded from division 64:
- activities of promotional institutions for economic development through long-term investments at local, regional and national level provided that they act as the government's arm for the execution of their public policy mandate, see 84.13
Excluded from group 64.9:
- insurance and pension funding activities, see division 65