Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- 85Istruzione e formazione
- 85.5Altri servizi di istruzione e formazione
- 85.59Altri servizi di istruzione e formazione n.c.a.
- 85.59.30Altri servizi di istruzione e formazione n.c.a. forniti da università popolari
Description
- 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
Exclusion notes
- 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
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 class 85.59:
- 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
Frequently asked questions
Community learning centre with mixed courses: code 85.59.30 or the individual course codes?
Cultural course at a community learning centre: does it fall under 85.59.30 or cultural education?
Usually not under 85.59.30. Cultural education from community learning centres is referred to 85.52.09, while 85.59.30 only retains courses that do not fall under sport, culture, languages, or IT.
IT course at a community learning centre: is it 85.59.30?
No. IT training and professional development — even when delivered by a community learning centre — goes under 85.59.20. 85.59.30 is the catch-all entry for everything not covered elsewhere.