ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 90.20.09— Altre attività di arti performative e rappresentazioni artistiche(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
- 90.0ATTIVITÀ CREATIVE, ARTISTICHE E DI INTRATTENIMENTO
- 90.01.0Rappresentazioni artistiche
- 90.01.09Altre rappresentazioni artistiche
Frequently asked questions
Does a musician or dancer who performs live use 90.20.09?
Yes, if the main activity is artistic performance: music, dance, orchestra, band, circus, historical re-enactment or other live shows. If you sell dance lessons or cultural training instead, see 85.52.09.
Does photographic modelling fall under 90.20.09?
Yes, the classification includes the activities of photographic models under this code. If the service sold is photography, set work, filming or image production, the comparison shifts to 74.20.19.
I work as a DJ and singer at weddings and parties: is the code 90.20.09?
Yes, live performances by musicians and performing artists — including at private events — belong here. If what you create is your own original music as an author, and you sell it as a creative work, the code moves to 90.11.09.
Does a historical re-enactment group that performs live use 90.20.09?
Yes, historical re-enactment is explicitly listed among the activities in this code. If the performance instead supports someone else's show — through set design or technical support — see 90.39.09.