ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 93.29.99— Altre attività varie di intrattenimento e divertimento n.c.a.(rimappatura complessa)
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
- RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
- 93ATTIVITÀ SPORTIVE, DI INTRATTENIMENTO E DI DIVERTIMENTO
- 93.2ATTIVITÀ RICREATIVE E DI DIVERTIMENTO
- 93.29Altre attività ricreative e di divertimento
- 93.29.90Altre attività di intrattenimento e di divertimento n.c.a.
Frequently asked questions
Escape rooms, laser tag, or paintball: 93.29.99?
Yes, 93.29.99 is the code to look at for escape rooms, laser tag, paintball, geo-located games, or virtual reality when they do not fit a more specific category. If you operate coin-operated machines that pay no cash winnings, compare with 93.29.30.
Party entertainment: 93.29.99 or performing arts?
93.29.99 works for party entertainment and recreational activities not classified elsewhere. If the main activity is an artistic or performing-arts presentation, see 90.20.09.
I'm opening a children's play centre with games and birthday parties: 93.29.99 or amusement park?
Usually 93.29.99, because a play centre with games and entertainment falls under miscellaneous recreational activities. If the venue is a fully-fledged theme park with on-site attractions, then look at 93.21.00.
I run an outdoor play area with inflatables and bicycle hire for visitors: does it fall under 93.29.99?
Yes, when equipment hire for leisure is an integral part of your recreational facility, it stays within 93.29.99. If instead you offer only the hire of sports and recreational equipment as a standalone service, see 77.21.09.