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
- 94.1Attività di organizzazioni di imprese, dei datori di lavoro e professionali
- 94.12Attività delle organizzazioni professionali
- 94.12.20Attività di associazioni professionali
Description
- activities of associations of specialists engaged in scientific, academic or cultural activities, e.g.:
- associations of writers
- associations of painters
- associations of performers of various kinds
- associations of journalists
- dissemination of information, representation before government agencies, public relations of professional organisations
- activities of learned societies
Exclusion notes
Excluded from class 94.12:
- education provided by professional membership organisations, see division 85
- activities of business and employers membership organisations, see 94.11
- activities of trade unions, see 94.20
- activities of other membership organisations n.e.c., see 94.99
Frequently asked questions
Does a writers' or artists' association use 94.12.20?
A learned society engaged in public outreach: does it stay on 94.12.20?
Usually yes, if the focus remains the association of scholars or specialists. If it sells structured courses as a training service, look at 85.59.20.
A journalists' association or a learned society versus a sectoral trade union: which code changes?
It stays on 94.12.20 as long as the focus is bringing together professionals or scholars around a discipline or a craft. If the body was created to negotiate working conditions and represent workers, the comparison is with 94.20.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 94.12.20— Attività di associazioni professionali(corrispondenza diretta)