Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 74Altre attività professionali, scientifiche e tecniche
- 74.20Attività fotografiche
- 74.20.1Attività fotografiche specializzate
- 74.20.19Altre attività fotografiche specializzate
Description
- commercial and consumer photography:
- portrait photography for passports, schools, weddings, etc.
- photography for commercials, publishers, fashion, real estate or tourism purposes
- videotaping of events: weddings, meetings, etc.
- activities of artistic photographs
Exclusion notes
Excluded from class 74.20:
- activities of printing photographs (from cellular phones, memory cards, universal serial bus (USB) and other electronic supports), see 18.12
- processing motion picture film related to motion picture and television industries, see 59.12
- cartographic and spatial information activities, see 71.12
- photogrammetric surveying activities, see 71.12
- operation of coin-operated (self-service) photo machines, see 96.99
Frequently asked questions
I am a wedding and portrait photographer: is ATECO code 74.20.19 correct?
Yes. Weddings, portraits, passport photos, school photography, and commissioned shoots all fall under 74.20.19, which is the general code for specialised photography. For press reportage sold to news outlets, 74.20.11 is used instead.
I film weddings and events on video: does this go here or under audiovisual production?
Video filming of events such as weddings and meetings is included in 74.20.19. The production of films, commercials, or content intended for distribution is a separate matter and falls under section 59. For aerial drone photography at events, see 74.20.12.
Photography for e-commerce, fashion, and property listings: is it all under 74.20.19?
Yes, commercial photography for advertising, publications, fashion, real estate, and tourism falls under 74.20.19. If, however, you also design the graphic layout and typesetting of the materials beyond the shoot itself, that part constitutes graphic design and falls under 74.12.09.
I only develop and print photos — I do not shoot them: is 74.20.19 still correct?
No. If you limit yourself to developing, printing, enlarging, or digitising material shot by others, the correct code is 74.20.20. The 74.20.19 code presupposes that you are the one taking the photographs.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 74.20.19— Altre attività di riprese fotografiche(corrispondenza diretta)