Tax Democracy

ATECO code 90.20

Performing arts and entertainment

ATTIVITÀ DI ARTI PERFORMATIVE E RAPPRESENTAZIONI ARTISTICHE

ATECO code90.20

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
  • 90Attività di creazione artistica e rappresentazioni artistiche
  • 90.20Attività di arti performative e rappresentazioni artistiche

Description

Notes from sub-category 90.20.01:

  • live stage productions (theatrical presentations):
  • activities of performing groups, e.g. theatre or acting companies
  • activities of performing artists, e.g. actors (including stand-up comedians)
  • artistic direction of cultural festivals and reviews
  • activities of independent actors appearing in video and audiovisual content of all kinds

Notes from sub-category 90.20.09:

  • live stage productions (concerts, operas, dances and others):
  • activities of performing groups, circuses or companies, orchestras or bands
  • activities of performing artists, e.g. dancers, musicians (including activities of independent musicians), conductors
  • historical reenactment activities
  • activities of photo models
  • activities of independent musicians appearing in video and audiovisual content of all kinds
  • operation of performing arts facilities for own ensemble
  • activities of influencers appearing in vlogs published by a third party

Exclusion notes

  • publishing texts and photographs and other contents without video by influencers or bloggers, see 58.19
  • production of video and audio visual content, including vlogs, see 59.11
  • influencer marketing, see 73.11
  • activities of personal theatrical or artistic agents or agencies, see 74.99
  • casting activities, see 78.10
  • activities of bloggers not self-publishing their own created content, see 90.11

Excluded from division 90:

  • motion picture and video production/distribution, see 59.11, 59.12, 59.13
  • motion picture projection, see 59.14
  • radio and television broadcasting, see 60.10, 60.20
  • photographic activities, see 74.20
  • cultural education (non-academic teaching of instrument playing, painting, acting, dancing, etc.), see 85.52
  • operation of museums of all kinds, archaeological and historical sites and monuments, libraries, archives, botanical and zoological gardens, see division 91
  • preservation of historical sites, see division 91
  • activities of nature reserves, see division 91
  • conservation and restoration of cultural heritage, see 91.30
  • gambling and betting activities, see 92.00
  • sports, amusement and recreation activities, see division 93

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