Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 73Attività di pubblicità, ricerche di mercato e pubbliche relazioni
- 73.1Pubblicità
- 73.12.00Attività di concessionarie pubblicitarie
Description
- media representation, i.e. sale or resale of time and space for various media soliciting advertising
- sale of advertising space by intermediaries
Exclusion notes
Excluded from division 73:
- activities by which income is generated by advertising are classified according to the actual activity (e.g. publishing of advertising newspapers)
- sale of advertising time or space directly by owners of the time or space (publishers, etc.), see the corresponding activity class
Excluded from class 73.12:
- public relations and communication activities, see 73.30
- sale of advertising time or space directly by owners of the time or space (publishers, etc.), see the corresponding activity class
Frequently asked questions
I sell advertising space on behalf of media or as an intermediary: is ATECO code 73.12.00 correct?
Yes, 73.12.00 covers advertising concession activities: the sale or resale of advertising time and space across various media, including the sale of space through intermediaries. It is about brokering space, not the creative side.
I also create campaigns in addition to selling space: do I stay on 73.12.00 or do I need another code?
If you develop concepts and messages, that part falls under 73.11.01, while the sale of advertising space remains 73.12.00. When one activity clearly prevails over the other, it is best to choose the code for the predominant one.
I manage campaigns and materials but do not sell space: is it still the concession code 73.12.00?
No. Campaign management and conduct, including the distribution of materials and merchandising, falls under 73.11.02. 73.12.00 covers only the buying and selling of advertising time and space.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 73.12.00— Attività delle concessionarie e degli altri intermediari di servizi pubblicitari(corrispondenza diretta)