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
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 91Attività di biblioteche, archivi, musei e altre attività culturali
- 91.1Attività di biblioteche e archivi
- 91.12.00Attività di archivi
Description
- activities of public archives providing a service to the general public or to a special clientele (e.g. students, scientists, staff members) as well as the operation of government archives
- activities related to the acquisition or collection of archives
- activities related to the identification, stocktaking, description and classification of archives
- activities related to the safety and maintenance of archive items (monitoring of the sanitary status and of climatic conditions, safety and security, rehabilitation)
- activities related to the communication of archives to the public on-site or remotely
- digitisation of archival documents for digital archive collections
- archiving of all kinds of documents (in paper or electronic form)
- activities of independent archivists
- record keeping and record management activities
Exclusion notes
Excluded from division 91:
- manufacture of musical instruments, see 32.20
- renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings, see 43.99
- retail sale of paintings and sculptures (activities of commercial art galleries), see 47.69
- retail sale of second-hand goods, see 47.79
- transport and storage activities, see division 52
- insurance activities, see division 66
- judicial auctions, see 69.10
- architectural activities to support the conservation and restoration of cultural heritage properties, see 71.11
- research activities, conservation sciences devoted to cultural heritage, see division 72
- activities of tourist guides and lecturers, see 79.90
- sports, amusement and recreation activities (e.g. the operation of bathing beaches and recreation parks), see division 93
- repair of musical instruments not considered cultural heritage and non-historical, see 95.29
Excluded from group 91.1:
- conservation and restoration of cultural heritage, see 91.30
Excluded from class 91.12:
- retail sale of manuscripts, see 47.69
- storage of data files, see 63.10
- digitisation of files (linked to further processing of data), see 63.10
- digitisation of files (without any other related activity), see 82.10
- conservation and restoration of cultural heritage, see 91.30
Frequently asked questions
Paper and digital archiving for organisations: 91.12.00 or office support?
91.12.00 is the closest code if you carry out archival work: acquisition, inventory, description, classification, preservation or communication of archives. If you only perform routine administrative tasks for an office, compare with 82.10.00.
I digitise historical documents: 91.12.00 or cultural heritage support?
Use 91.12.00 when the work remains archival in nature and concerns archive documents. If the service is broader consultancy or support for digitising cultural heritage assets, 91.30.09 may be more appropriate.
I sort and describe a family's archive, but there is also a small book collection: 91.12.00 or library?
91.12.00, because the work is archival: acquisition, inventory and description of archive documents. The book collection only matters if it becomes the main service — with consultation and lending managed as a library — in which case you would look at 91.11.00.
I handle business document retention on behalf of firms and professional offices: does that fall under 91.12.00?
Only if you manage a genuine archive following archival principles. If instead you hold a company's files in storage as an administrative service for their office — without archival description and inventorying — you should compare with 82.10.00.