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
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 91Attività di biblioteche, archivi, musei e altre attività culturali
- 91.1Attività di biblioteche e archivi
- 91.11.00Attività di biblioteche
Description
- documentation and information activities of libraries of all kinds (including digital libraries), reading, listening and viewing rooms:
- organisation of a collection, whether specialised or not
- cataloguing collections
- lending and storage of books, maps, periodicals, films, records, tapes, works of art, etc.
- retrieval activities in order to comply with information requests, etc.
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 91.11:
- conservation and restoration of cultural heritage, see 91.30
Frequently asked questions
Does a digital library use 91.11.00 or a publishing code?
Usually 91.11.00, if the main activity is organising, cataloguing and making a collection accessible — even in digital form. If you publish your own books or editorial series, the comparison shifts to 58.11.00.
I run a reading room with book lending: 91.11.00 or a bookshop code?
91.11.00 is appropriate when the service is library-based — consultation, lending, cataloguing and bibliographic research. If you sell books as a commercial activity, see 47.61.00.
I run a newspaper library with old magazines and journals available for consultation: is that 91.11.00 or an archive?
Usually 91.11.00, because a newspaper library is a bibliographic collection open for consultation — essentially a library specialising in periodicals. If the material is archival documentation, inventoried and preserved according to archival criteria, the correct code becomes 91.12.00.
I have a media library that lends films and music in addition to books: does it still fall under 91.11.00?
Yes, a media library remains within 91.11.00 as long as its core activity is lending and consulting a collection — including audio and video formats. If instead you rent out films and DVDs as a commercial rental business, you should compare against a rental code rather than a library code.