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
- 90.11.0Attività di creazione letteraria e composizione musicale
- 90.11.09Altre attività di creazione letteraria e composizione musicale
Description
- activities of individual writers, for all subjects including fictional writing etc.
- musical composition
- texts and compositions writing on behalf of someone else
- activities of scriptwriting
- technical writing
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 90.11:
- (re)production, distribution of books and music, see section J
- publishing texts and photographs and other contents without video by influencers or bloggers, see 58.19
- production of vlogs, see 59.11
- translators working on book editing, see 74.30
- activities of independent musicians and actors participating in video and audiovisual content of all kinds, see 90.20
Frequently asked questions
Ghostwriter or commissioned writer — is 90.11.09 appropriate?
Yes, if the activity is writing, scriptwriting, technical copywriting, or composition for third parties. If the content is journalistic and published by a news outlet or a third party, see 90.11.01.
Freelance music composer — 90.11.09 or music publishing?
90.11.09 suits music composition as an author's creative activity. If the main activity is publishing, administering, or exploiting music catalogues as a publisher, the comparison shifts to 59.20.20.
Screenwriter working on a series — 90.11.09 or audiovisual production?
90.11.09 applies if you sell screenplay writing as an author. If your company actually produces the footage — shooting and editing — the code becomes 59.11.00.
I write technical manuals and documentation for businesses — does that fall under 90.11.09?
Yes, technical writing is included among the literary creation activities of this code. If, however, you write and directly publish your own books, handling the editing yourself, the reference shifts to 58.11.00.