Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 90Attività di creazione artistica e rappresentazioni artistiche
- 90.1Attività di creazione artistica
- 90.12.00Attività di creazione di arti visive
Description
- activities of independent artists, e.g.:
- sculptors
- painters
- cartoonists
- caricaturists
- engravers
- etchers
- activities of independent calligraphers:
- calligraphy services for weddings (wedding invitations etc.)
- calligraphy services for other ceremonies (baptisms or name-giving ceremonies, communions, confirmations, graduations etc.)
- calligraphy services for businesses (logos, business cards, labels etc.)
- medieval calligraphy services
- digital lettering
- digital forms of visual arts creation
- creations of art featuring light installations
Exclusion notes
Excluded from division 90:
- motion picture and video production/distribution, see 59.11, 59.12, 59.13
- motion picture projection, see 59.14
- radio and television broadcasting, see 60.10, 60.20
- photographic activities, see 74.20
- cultural education (non-academic teaching of instrument playing, painting, acting, dancing, etc.), see 85.52
- operation of museums of all kinds, archaeological and historical sites and monuments, libraries, archives, botanical and zoological gardens, see division 91
- preservation of historical sites, see division 91
- activities of nature reserves, see division 91
- conservation and restoration of cultural heritage, see 91.30
- gambling and betting activities, see 92.00
- sports, amusement and recreation activities, see division 93
Excluded from class 90.12:
- manufacture of statues, other than artistic originals, see 23.70
- motion picture and video production, see 59.11, 59.12
- operation of cinemas, see 59.14
- photographic activities, see 74.20
- activities of personal theatrical or artistic agents or agencies, see 74.99
- casting activities, see 78.10
- intermediation service activities for theatrical, sport, amusement and entertainment tickets, see 82.40
- choreography activities, see 90.13
- creation and presentation of light and sound shows, see 93.29
Frequently asked questions
Independent illustrator or digital artist — does 90.12.00 apply?
Yes, if the main activity is creating visual art, including digital art such as painting, sculpture, comics, artistic lettering, or installations. If you sell graphic design for clients' visual communication, see 74.12.09.
Artistic photography — 90.12.00 or a photography code?
If you sell artistic creation as a visual author, 90.12.00 may be appropriate. If you sell photographic services to clients — shoots, reportage, or commissioned images — the closest comparison is 74.20.19.
I do calligraphy for wedding invitations and stationery suites — is that 90.12.00?
Yes, calligraphy for weddings and other ceremonies is explicitly listed here. If, however, what you sell is lettering and logo design for business visual communication, the activity moves towards the graphic design code 74.12.09.
I paint canvases and also have a small space where I sell them — two different codes?
Creating the works stays under 90.12.00. Selling them to the public, however, is retail trade: if you run a point of sale for artworks, that part of the activity falls under 47.69.91.