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
- JATTIVITÀ EDITORIALI, TRASMISSIONI RADIOFONICHE E PRODUZIONE E DISTRIBUZIONE DI CONTENUTI
- 60Attività di programmazione, trasmissione, agenzie di stampa e altre attività di distribuzione di contenuti
- 60.3Attività delle agenzie di stampa e altre attività di distribuzione di contenuti
- 60.39.00Altre attività di distribuzione di contenuti
Description
- distribution services of content sharing sites (e.g. wiki sites, social network sites) which publish content produced and edited by users and are not under editorial responsibility and control
- operation of online gaming / video game sites, independent of publishing of the games
- provision of e-books as streaming or downloading services not associated with publishing
- online provision of software, not associated with publishing
- content distribution via blogs
Exclusion notes
Excluded from division 60:
- wholesale of audio and video recordings on physical media, see division 46
- retail sale of audio and video recordings on physical media, see division 47
- retail sale outlets of newspapers, see division 47
- publishing of video games and other software, see division 58
- production of audio and audiovisual recordings (including recorded podcasts), activities of vlog sites and distribution of motion pictures, videos or audiovisual works and similar productions to motion picture theatres, television networks and stations, and exhibitors, see division 59
- operation of cable or satellite television transmission networks, see division 61
- provision of computing infrastructure and hosting activities, and activities of web search portals, see division 63
- influencer marketing, see division 73
- videodisc rental, see division 77
- activities of independent actors (including influencers appearing in vlogs) and independent bloggers, see division 90
- activities of gambling sites, see division 92
Excluded from group 60.3:
- activities of libraries and archives, see 91.1
Excluded from class 60.39:
- intermediation service activities for retail sale, see 47.9
- intermediation service activities for passenger transport, see 52.32
- intermediation service activities for accommodation, see 55.40
- publishing of e-books, see 58.11
- publishing of video games and other software, see 58.2
- audiovisual production activities, see 59.11
- activities of music platforms, see 60.10
- activities of video game streaming sites for viewing only, see 60.20
- news agency activities, see 60.31
- provision of audio or video data hosting for streaming or downloading services (i.e. particularly data storing and sending) without having acquired the rights to the audio or video content, see 63.10
- provision of computing infrastructure and hosting services, see 63.10
- activities of web search portals, see 63.91
- activities of journalists and other writers, whose content is published by a third party, see 90.11
- activities of actors and other performing artists, see 90.20
- activities of libraries and archives, see 91.1
- activities of gambling sites, see 92.00
Frequently asked questions
Is 60.39.00 suitable for platforms, blogs and sites that distribute content?
Yes, when the work is distributing content via platforms, sharing sites, blogs, wikis, social networks, online gaming sites, online ebook services or software not linked to publishing. If instead the content is your own editorial product, 58.19.00 - Other publishing activities, excluding software publishing may be the closer fit.
Is selling PDF files, templates or digital planners 60.39.00?
Not automatically. With digital products sold on marketplaces, the real question is whether you are selling your own editorial product, a commercial digital good or a distribution service. 60.39.00 becomes more credible when the centre of the activity is the platform or the distribution of content, not the creation of the individual product.
I run an online gaming site: 60.39.00 or should I look at video game publishing?
It depends on whether the game is yours. 60.39.00 covers the operation of gaming and online video game sites when you are not the publisher of the games. If instead you publish the video game yourself — including in-game and in-app purchases — the code is 58.21.00 - Video game publishing.
I distribute third-party ebooks and software online: is that 60.39.00 or am I selling infrastructure?
Only if you are selling access to the content. 60.39.00 includes the online provision of ebooks and software as a distribution service not linked to publishing. If instead your product is the server, cloud or hosting infrastructure on which the service runs, the reference is 63.10.10 - IT infrastructure provision, hosting and related activities.