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
- 85.6Servizi di supporto all'istruzione e formazione
- 85.69.0Altri servizi di supporto all'istruzione e formazione n.c.a.
- 85.69.09Altri servizi vari di supporto all'istruzione e formazione n.c.a.
Description
- provision of other non-instructional activities that support educational processes or systems, e.g.:
- organisation of student exchange programmes
- examination and testing of regulated professions (e.g. pilots)
Exclusion notes
Excluded from class 85.69:
- research and experimental development on social sciences and humanities, see 72.20
Frequently asked questions
I organise student-exchange programmes abroad: ATECO code 85.69.09?
Yes, organising student-exchange programmes is listed in 85.69.09 as a non-teaching support activity. If instead you offer educational counselling and school orientation, the dedicated code is 85.69.01.
I set examinations and tests for pilots: is it 85.69.09 or a flight school?
85.69.09 when you only prepare examinations and tests for regulated professions such as pilots, without delivering the courses. The school that trains and qualifies professional pilots falls under 85.32.02.
Educational support service not elsewhere classified: how do I know if it's 85.69.09?
It is usually 85.69.09 when you provide non-teaching activities that support educational processes and do not fit into counselling or guidance. If the activity is specifically educational consulting or orientation, it belongs in 85.69.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 85.60.09— Altre attività di supporto all'istruzione(corrispondenza diretta)
