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
- 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
