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
- 93Attività sportive, di intrattenimento e divertimento
- 93.2Attività di intrattenimento e divertimento
- 93.29Attività di intrattenimento e divertimento n.c.a.
- 93.29.9Altre attività di intrattenimento e divertimento n.c.a.
- 93.29.99Altre attività varie di intrattenimento e divertimento n.c.a.
Description
- rental of leisure and pleasure equipment as an integral part of recreational facilities
- animation of parties
- activities of independent animators in amusement and recreation facilities
- operation of airsoft and paintball courts
- operation of virtual reality or geolocated games/experiences
- amusement and recreation activities related to the infrastructure of marinas
- operation of billiard halls
- operation of escape rooms
- operation of bowling alleys
- creation and presentation of light and sound shows
- activities of guides for underwater excursions
- creation and presentation of fireworks displays
- operation of picnic grounds
- operation of laser games
- entertainment activities in retirement homes
- activities of producers or entrepreneurs of live amusement and recreation events, with or without facilities
- technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of non-artistic events
Exclusion notes
Excluded from division 93:
- dramatic arts, music, other arts and entertainment (e.g. production of live theatrical presentations, concerts, opera or dance productions, other stage productions), see division 90
- 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
Excluded from group 93.2:
- dramatic arts, music and other arts, see division 90
- sports activities, see 93.1
- activities related to the infrastructure and facilities for sports (e.g. swimming pools, playgrounds), see 93.11
Excluded from class 93.29:
- transport by cableways, ski-lifts and chairlifts, which may include the preparation of ski slopes, see 49.34
- fishing trips, see 50.10, 50.30
- provision of space and facilities for short-stay visitors in recreational parks, forests and camping grounds, see 55.30
- recreational camps, hunting and fishing camps, campsites and camping grounds, see 55.30
- beverage serving activities in nightclubs, dance floors and ballrooms, when carried out by separate units, see 56.30
- mobile food service activities, see 56.12
- activities of security personnel for events, concerts, fairs and exhibitions, see 80.01
- organisation of conferences, conventions and trade shows, see 82.30
- provision of services for events, fairs and exhibitions that are part of public order and safety activities, see 84.24
- theatrical and circus groups, see 90.20
- operation of arts facilities (e.g. concert halls, theatre halls, music venues, music clubs and similar facilities for live performances), see 90.31
- technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of artistic events, see 90.39
- operation of gambling or lottery games, see 92.00
- operation of sports facilities (e.g. swimming pools, skating rinks), see 93.11
- activities of water sports clubs (canoeing, rowing, sailing, etc.), see 93.12
- activities of amusement parks and theme parks, see 93.21
- activities of aqua parls or water parks, see 93.21
- activities of amusement parks and theme parks; permanent and site-based operation of a variety of attractions, e.g. mechanical rides, carousels, games, shooting galleries, shows, theme exhibits, see 93.21
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 93.29.90— Altre attività di intrattenimento e di divertimento nca(rimappatura complessa)
