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
- 74Altre attività professionali, scientifiche e tecniche
- 74.9Altre attività professionali, scientifiche e tecniche n.c.a.
- 74.99Tutte le altre attività professionali, scientifiche e tecniche n.c.a.
- 74.99.4Attività di consulenza in enogastronomia
- 74.99.41Attività di consulenza fornite da enotecari e sommelier
Exclusion notes
Excluded from class 74.99:
- forest management consulting services, see 02.40
- activities of auctioning houses (wholesale) and online auction activities (wholesale), see 46.1
- activities of auctioning houses (retail sale) and online auction activities (retail sale), see 47.9
- activities of real estate brokers, see 68.31
- bookkeeping activities, see 69.20
- activities of management consultants, see 70.20
- activities of architecture and engineering consultants, see 71.1
- provision of architectural or engineering project management services for construction projects, see 71.1
- environmental engineering activities, see 71.12
- geodetic surveying activities, see 71.12
- project management activities related to architectural activities, see 71.11
- planning or overseeing conservation of historical civil engineering constructions, see 71.12
- project management activities related to civil engineering works, see 71.12
- industrial and machinery design, see 71.12, 74.11
- veterinary testing and control in relation to food production, see 71.20
- archaeological excavations, see 72.20
- display of advertisements and other advertising design, see 73.11
- sales promotion service activities, see 73.11
- activities of scientific consulting for promotion purposes concerning pharmaceutical preparations or other pharmaceutical goods, see 73.30
- patent brokerage activities, see 74.91
- management services for rights to industrial property (e.g. patents, licences, trademarks, franchises, etc.), see 74.91
- security consultants' activities, see 80.09
- activities of convention and trade show organisers, see 82.30
- administration of loyalty programmes, see 82.99
- consultation of medical doctors, see 86.2
- consumer credit and debt counselling, see 88.99
- genealogical activities, see 96.99
- graphological research services, see 96.99
Excluded from category 74.99.4:
- business and other management consultancy activities in the restaurant industry, see 70.20.0
- technical testing on wines and other alcoholic products, see 71.20
- oenology courses, see 85.59.9
Frequently asked questions
I am a sommelier offering consulting, tastings and wine lists: is the code 74.99.41?
Yes. Consulting provided by wine merchants and sommeliers has had its own dedicated code since 2025: 74.99.41. It covers wine as a finished product — tastings, food pairings, wine list curation and selection. Technical consulting on viticulture and winemaking remains with the oenologist under 74.99.15.
Sommelier or oenologist: what difference does it make for the ATECO code?
A sommelier who also advises on menus and food pairings: do I stay under 74.99.41?
For the wine side, yes. However, if the main activity becomes consulting on dishes and cuisine, then the relevant code is gastronomy consulting, i.e. 74.99.42. The code follows the primary service rendered.