ATECO Codes – Libraries, Archives, Museums, and Other Cultural Activities
Division 91 groups together libraries, archives, museums and collections, historic sites and monuments, as well as botanical gardens, zoos, nature reserves, and national parks. Most of these activities are run by public bodies and foundations with employed staff, but some codes are open to those working as VAT holders: conservators and restorers of cultural heritage, multimedia exhibition technicians, and other support roles. For self-employed professionals the flat-rate regime applies a 67% profitability coefficient, with a revenue threshold of €85,000 and a 15% substitute tax (5% for the first five years if the requirements are met).
- ATECO 2025 codes
- 9
- Flat-rate eligible
- 9 of 9
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
91.11.00Library activitiesFlat-rate67%91.12.00Archive activitiesFlat-rate67%91.21.00Museum activities and management of collectionsFlat-rate67%91.22.00Preservation of historical sites and buildingsFlat-rate67%91.30.01Conservation and restoration of cultural heritageFlat-rate67%91.30.02Development and management of multimedia equipment for guided visits to museums and other cultural sitesFlat-rate67%91.30.09Other support activities for cultural heritageFlat-rate67%91.41.00Botanical and zoological garden activitiesFlat-rate67%91.42.00Nature reserve and national park activitiesFlat-rate67%
Frequently asked questions
What is the profitability coefficient for ATECO code 91 under the flat-rate regime?
Activities in division 91 fall within the group that uses the 67% profitability coefficient under the flat-rate scheme. This means you pay substitute tax and contributions on 67% of receipts, while the remaining 33% is treated as a flat-rate cost and is not taxed. The 15% rate (or 5% for the first five years if you meet the new-activity requirements) is applied to the taxable income after deducting contributions paid. You can use the tax calculator for your specific case.
Which INPS scheme does a cultural heritage conservator-restorer (91.30.01) register with?
A conservator-restorer working as a self-employed professional, without a dedicated professional pension fund, pays contributions to INPS Separate Management at a rate of around 26% on taxable income. There are no fixed minimum contributions: you pay in proportion to what you invoice, so a low-income year costs less. The obligation to hold the professional qualification of restorer of cultural property in order to practise remains in force.
Can I open a VAT number under the flat-rate scheme for museum or library activities?
It depends on the type of activity. Running an actual museum, library, or nature park is almost always carried out by public bodies, foundations, or cooperatives, not by a sole trader with a VAT number. What does make sense under the flat-rate scheme are support services for cultural heritage (code 91.30.09), multimedia installations and equipment for visitor experiences (91.30.02), and restoration work (91.30.01), provided you stay within €85,000 of revenue and meet the other conditions of the preferential regime.