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
- 74.99.42Attività di consulenza in gastronomia
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 work as a food consultant for restaurants, advising on menus and recipes: is the code 74.99.42?
Yes. Gastronomy consulting — advising on menus, recipes and the overall culinary offering — has its own dedicated code, 74.99.42. For wine, pairings and wine list consulting, the relevant code is that of sommeliers and wine merchants: 74.99.41.
Gastronomy consulting or catering/restaurant activity: where is the line?
If you advise and plan without serving food, you fall under 74.99.42. If you prepare and serve dishes to customers, the activity becomes food service and belongs in division 56. Code 74.99.42 is pure consulting — not a kitchen open to the public.
I also run cooking classes alongside my consulting: does everything go under 74.99.42?
Only the consulting part. If the main activity becomes education and cooking courses aimed at groups, that portion falls under training in division 85. The code follows whichever activity — consulting or teaching — generates the most revenue.