Tax Democracy

ATECO code 90.03.01

Freelance journalism

ATTIVITÀ DEI GIORNALISTI INDIPENDENTI

ATECO code90.03.01

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 90.11.01Attività di giornalisti indipendenti(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
  • 90.0ATTIVITÀ CREATIVE, ARTISTICHE E DI INTRATTENIMENTO
  • 90.03.0Creazioni artistiche e letterarie
  • 90.03.01Attività dei giornalisti indipendenti

Frequently asked questions

Does a freelance journalist who writes for third-party publications use 90.11.01?
Yes, if the activity is journalistic and the content is published by others. If the business manages its own publication or editorial product, the comparison shifts towards publishing codes, for example 58.19.00.
A journalist who also produces photos — 90.11.01 or photography?
If what you sell is journalism, 90.11.01 is appropriate. If the primary activity is photo services or photojournalism sold as a photographic service, see 74.20.11.
I write for publications but work steadily with a news agency — does the code change?
As a freelancer who signs articles published by third parties you are in 90.11.01, even if you collaborate with an agency. If, however, you run an agency that gathers and resells news to newspapers and newsrooms, the code is 60.31.00.
Freelance journalist or blogger — how do I choose between 90.11.01 and 90.11.02?
Look at the nature of the content. If you produce journalism for publications, it is 90.11.01. If you publish content as a blogger on third-party platforms, outside traditional journalistic work, the code is 90.11.02.

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