ATECO Codes – Creative, Arts, and Entertainment Activities
Division 90 covers those who create and perform works of the intellect: actors, musicians, directors, visual artists, writers, as well as independent journalists and bloggers, classified under codes 90.11. These are professional activities, so under the flat-rate regime the profitability coefficient is 67%: the 5% or 15% substitute tax is calculated on two-thirds of fees received. The access threshold remains €85,000 of annual revenue.
- ATECO 2025 codes
- 10
- Flat-rate eligible
- 10 of 10
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
90.11.01Activities of freelance journalistsFlat-rate67%90.11.02Activities of independent bloggersFlat-rate67%90.11.09Other literary creation and musical composition activitiesFlat-rate67%90.12.00Visual arts creationFlat-rate67%90.13.00Other artistic creationFlat-rate67%90.20.01Acting activitiesFlat-rate67%90.20.09Other performing arts and entertainment activitiesFlat-rate67%90.31.00Operation of arts facilities and venuesFlat-rate67%90.39.01Directing activitiesFlat-rate67%90.39.09Other support activities for performing arts and entertainment n.e.c.Flat-rate67%
Frequently asked questions
What profitability coefficient applies to codes in division 90 under the flat-rate scheme?
All code-90 activities (acting, music, directing, visual arts, journalism, blogging) are professional activities, so the flat-rate coefficient is 67%. On €30,000 of fees the taxable income is €20,100, and the substitute tax of 5% for the first five years or 15% thereafter is applied to that base. You can see the impact for your case with the tax calculator.
Do actors and musicians pay contributions to INPS Separate Management or to the ex-ENPALS?
It depends on the type of service. Performances and rehearsals rendered as performing-arts workers fall under the former ENPALS (now the Performing Arts Workers' Pension Fund, managed by INPS), with the contribution withheld directly through the invoice. Separate Management applies instead to professional fees that are not live artistic performances — for example royalties or consultancy work. If you already pay former-ENPALS contributions on a particular service, you do not also pay Separate Management on that same income.
Which ATECO code does a journalist or blogger use, and how do they pay contributions?
From 2025 the independent journalist uses code 90.11.01 and the blogger uses 90.11.02, two distinct codes. A journalist enrolled in the Order pays social security to INPGI (now merged into INPS) at the sector rates; those who do not fall under INPGI, and bloggers, pay contributions to INPS Separate Management at a rate of 26.07% on income. The 35% contribution reduction available to flat-rate taxpayers does not apply here: it is reserved for those registered with the craftsmen's or traders' management schemes, not Separate Management.