Tax Democracy

ATECO code 85.59

Other education and training n.e.c.

ALTRI SERVIZI DI ISTRUZIONE E FORMAZIONE N.C.A.

ATECO code85.59

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

78%

Classification

  • 85Istruzione e formazione
  • 85.5Altri servizi di istruzione e formazione
  • 85.59Altri servizi di istruzione e formazione n.c.a.

Description

Notes from sub-category 85.59.10:

  • language instruction and conversational skills instruction

Notes from sub-category 85.59.20:

  • computer training (e.g. general computer use, programming courses, use of computer applications)
  • professional examination review courses
  • security, including cyber security training
  • general or specialised training on occupational safety at workplace
  • fire-prevention and fire-fighting training
  • first aid and basic life support training
  • lifeguard training

Notes from sub-category 85.59.30:

  • other non-formal adult education provided by the so-called università popolari, excluding sports, recreation and cultural education, foreign language instruction and computer training and professional examination review courses

Notes from sub-category 85.59.91:

  • courses of awareness through movement
  • Feldenkrais courses
  • functional movement education courses, e.g. Eutony
  • other somatic disciplines, e.g. body-mind centering
  • training courses for teachers of somatic education disciplines

Notes from sub-category 85.59.99:

  • academic tutoring
  • other tutoring
  • remedial courses
  • sewing courses
  • relaxation courses:
  • meditation courses
  • breathing techniques
  • courses on stress and anxiety relief techniques
  • oenology courses
  • family life courses (e.g. parent-child courses)
  • training on plant protection products
  • organisation of non-formal educational activities in farms open to visitors
  • education courses on healthy lifestyles
  • survival training
  • public speaking training
  • speed-reading instruction
  • training on mycology

Exclusion notes

  • formal adult literacy programmes, see 85.20
  • general secondary education, see 85.31
  • technical and vocational secondary education and training, see 85.32
  • sports and recreation education, see 85.51
  • yoga or pilates instruction, see 85.51
  • cultural education, see 85.52
  • traditional, complementary and alternative medicine activities, see 86.96
  • body treatment techniques, e.g. shiatsu, Thai massage, watsu, tui na, qigong, see 86.99
  • entertainment activities in retirement homes, see 93.29
  • animal therapy activities, i.e. hippotherapy, see 86.99
  • training of pet animals, see 96.99
  • other personal service activities n.e.c., see 96.99

Excluded from group 85.5:

  • formal educational activities as outlined in groups 85.1, 85.2, 85.3 and 85.4, in other words, pre-primary education, primary education, secondary education, post-secondary non-tertiary education or tertiary education, see 85.1, 85.2, 85.3, 85.4

Excluded from sub-category 85.59.30:

  • non-formal adult sports and recreation education provided e.g. by the so-called università popolari, see 85.51.09
  • non-formal adult cultural education provided e.g. by the so-called università popolari, see 85.52.09
  • non-formal adult foreign language instruction provided e.g. by the so-called università popolari, see 85.59.10
  • non-formal adult computer training and professional examination review courses provided e.g. by the so-called università popolari, see 85.59.20

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