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
- 90.3Attività di supporto alle creazioni e alle arti performative e rappresentazioni artistiche
- 90.39.0Altre attività di supporto alle arti performative e alle rappresentazioni artistiche
- 90.39.09Altre attività di supporto alle arti performative e alle rappresentazioni artistiche n.c.a.
Description
- support activities to the performing arts for production of live stage presentations (e.g. theatrical presentations, concerts, opera, dance and other stage productions):
- activities of producers, stage-set designers and builders, scene shifters, lighting engineers, etc.
- organisation of cultural and entertainment events (e.g. film festivals, music and dance festivals)
- organisation of fashion shows
- activities of propmen
- activities of producers or promoters of live arts events
- technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of artistic events
- other support activities to arts and performing arts n.e.c., e.g. setting-up of lights and sound equipment associated with the organisation of artistic events
- consulting regarding exhibition design for independent artists
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 90.39:
- production of motion pictures, including digital distribution, for direct projection in theatres or for broadcasting or streaming, see 59.1
- broadcasting of live performances and events, see 60.20
- activities of personal theatrical or artistic agents or agencies, see 74.99
- casting activities, see 78.10
- organisation of conferences, conventions and trade shows, see 82.30
- activities of performing artists and groups, see 90.20
- activities of producers or promoters of sporting events, with or without facilities, see 93.19
- technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of non-artistic events, see 93.29
Frequently asked questions
Lighting or sound technician for live shows: does that fall under 90.39.09?
Yes, if the service is technical support for live artistic performances: lighting, sound, staging, set design, stagehands, special effects or set-ups related to artistic events. If the work is for conferences or corporate events, the comparison may shift to 82.30.09.
I organise a cultural festival: 90.39.09 or 90.31.00?
If you organise the festival, 90.39.09 is the natural candidate. If instead you permanently manage the theatre, hall or cultural centre where it takes place, see 90.31.00.
I organise fashion shows: does that fall under 90.39.09 or general event organisation?
Yes, the organisation of fashion shows is explicitly listed among the activities of 90.39.09. If what you organise is trade fairs, conferences or corporate events without an artistic angle, the reference becomes 82.30.09.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: