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
- 90.1Attività di creazione artistica
- 90.13.00Altre attività di creazione artistica
Description
- choreography activities
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 90.13:
- renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings, see 43.99
- operation of museums of all kinds, see 91.21
- repair of furniture not considered cultural heritage and non-historical, see 95.24
Frequently asked questions
Does a freelance choreographer use 90.13.00?
Do theatre direction and choreography fall under the same code?
Not necessarily. 90.13.00 is the code for choreographic creation. If the service you sell is film or theatre direction, the closest code is 90.39.01.
I handle choreography but also oversee show production: does 90.13.00 cover everything?
The choreographic creation side remains 90.13.00. However, when you sell support for show production — such as set design, staging or event organisation — that part of the activity falls under 90.39.09.