Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- TALTRE ATTIVITÀ DI SERVIZI
- 94Attività delle organizzazioni associative
- 94.9Attività di altre organizzazioni associative
- 94.99Attività di altre organizzazioni associative n.c.a.
- 94.99.90Attività di altre organizzazioni associative varie n.c.a.
Description
- activities of associations for the purpose of social acquaintanceship (e.g. Rotary Clubs, lodges)
- activities of associations of youth (e.g. scout associations, young persons' associations, student associations, clubs, fraternities and sororities)
- activities of associations intended to promote health
- activities of associations of pensioners
- activities of tenants' associations
- service activities to promote hunting and trapping
Exclusion notes
- operation of sport fishing and hunting preserves, see 93.19.99
- support activities for sport or recreational hunting and fishing, see 93.19.99
Excluded from class 94.99:
- sports and recreation education, see 85.51
- cultural education, see 85.52
- other education n.e.c., see 85.59
- social work activities without accommodation for older persons or persons with disabilities, see 88.10
- charitable activities like fundraising aimed at social work, see 88.99
- arts creation and performing arts activities, see division 90
- libraries, archives, museums and other cultural activities, see division 91
- activities of sports clubs, see 93.12
- activities of sports associations, see 93.19
- activities of sports federations, see 93.19
- operation of sport fishing and hunting preserves, see 93.19
- support activities for sport or recreational hunting and fishing, see 93.19
- activities of professional membership organisations, see 94.12
- activities of international organisations under international treaties between states, see 99.00
Frequently asked questions
Does a scout group or youth association use 94.99.90?
Yes, when the activity is membership-based and does not fall under a more specific code within division 94. If the group centres on cultural or recreational hobbies, compare with 94.99.20.
A pensioners', tenants', or hunters' association: 94.99.90?
Usually yes, because the code covers pensioners', tenants', and hunting-promotion associations. If it is instead a trade union, the code to compare is 94.20.00.
A hunting or fishing association that also manages a reserve: all under 94.99.90?
No, only the membership part — promoting hunting or fishing — stays here. The actual management of a hunting or fishing reserve, or support for hunting activities, falls under 93.19.99, as indicated by the database itself.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 94.99.90— Attività di altre organizzazioni associative nca(corrispondenza diretta)