Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 90Attività di creazione artistica e rappresentazioni artistiche
- 90.20.0Attività di arti performative e rappresentazioni artistiche
- 90.20.09Altre attività di arti performative e rappresentazioni artistiche
Description
- live stage productions (concerts, operas, dances and others):
- activities of performing groups, circuses or companies, orchestras or bands
- activities of performing artists, e.g. dancers, musicians (including activities of independent musicians), conductors
- historical reenactment activities
- activities of photo models
- activities of independent musicians appearing in video and audiovisual content of all kinds
- operation of performing arts facilities for own ensemble
- activities of influencers appearing in vlogs published by a third party
Exclusion notes
Excluded from division 90:
- motion picture and video production/distribution, see 59.11, 59.12, 59.13
- motion picture projection, see 59.14
- radio and television broadcasting, see 60.10, 60.20
- photographic activities, see 74.20
- cultural education (non-academic teaching of instrument playing, painting, acting, dancing, etc.), see 85.52
- operation of museums of all kinds, archaeological and historical sites and monuments, libraries, archives, botanical and zoological gardens, see division 91
- preservation of historical sites, see division 91
- activities of nature reserves, see division 91
- conservation and restoration of cultural heritage, see 91.30
- gambling and betting activities, see 92.00
- sports, amusement and recreation activities, see division 93
Excluded from class 90.20:
- publishing texts and photographs and other contents without video by influencers or bloggers, see 58.19
- production of video and audio visual content, including vlogs, see 59.11
- influencer marketing, see 73.11
- activities of personal theatrical or artistic agents or agencies, see 74.99
- casting activities, see 78.10
- activities of bloggers not self-publishing their own created content, see 90.11
Frequently asked questions
Does a musician or dancer who performs live use 90.20.09?
Yes, if the main activity is artistic performance: music, dance, orchestra, band, circus, historical re-enactment or other live shows. If you sell dance lessons or cultural training instead, see 85.52.09.
Does photographic modelling fall under 90.20.09?
Yes, the classification includes the activities of photographic models under this code. If the service sold is photography, set work, filming or image production, the comparison shifts to 74.20.19.
I work as a DJ and singer at weddings and parties: is the code 90.20.09?
Yes, live performances by musicians and performing artists — including at private events — belong here. If what you create is your own original music as an author, and you sell it as a creative work, the code moves to 90.11.09.
Does a historical re-enactment group that performs live use 90.20.09?
Yes, historical re-enactment is explicitly listed among the activities in this code. If the performance instead supports someone else's show — through set design or technical support — see 90.39.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 90.01.09— Altre rappresentazioni artistiche(corrispondenza diretta)