Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- TALTRE ATTIVITÀ DI SERVIZI
- 94Attività delle organizzazioni associative
- 94.9Attività di altre organizzazioni associative
- 94.91.00Attività delle organizzazioni religiose
Description
- activities of religious organisations or individuals providing services directly to worshippers in churches, mosques, temples, synagogues or other places
- activities of the Roman Curia, Archiepiscopal and Episcopal Curias, the Vicariate, parishes, abbeys, monasteries and convents, hermitages, orders, congregations and canonically erected institutions, other religious organisations in the exercise of worship
- activities of organisations furnishing monastery and convent services
- religious retreat activities
- religious funeral service activities
Exclusion notes
Excluded from class 94.91:
- education provided by religious organisations, see division 85
- health activities by religious organisations, see division 86
- social work activities by religious organisations, see divisions 87, 88
- other activities (e.g. manufacturing, trade, social works) carried out by religious organisations, see the correspondent classes
- religious and social accommodation, see 55.20
Frequently asked questions
Does a parish or religious community use 94.91.00?
Yes, if the activity is worship, services to the faithful, religious retreats, or services for monasteries and convents. If the same body runs a school, a social service, or an accommodation facility, that part may require a different code depending on the activity carried out.
Religious services for funerals versus funeral services?
94.91.00 covers the religious service connected to the rite. The organisation of the funeral as a funeral-services business — involving practical and operational management — should be compared with 96.30.01.
The parish runs a nursery or an after-school programme: does that part stay on 94.91.00?
No, that part follows the activity actually carried out. For nurseries or daytime childcare services the appropriate code is 88.91.00; only worship and religious services for the faithful remain under 94.91.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 94.91.00— Attività delle organizzazioni religiose nell'esercizio del culto(corrispondenza diretta)