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
- 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
