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
- JATTIVITÀ EDITORIALI, TRASMISSIONI RADIOFONICHE E PRODUZIONE E DISTRIBUZIONE DI CONTENUTI
- 59Attività di produzione, post-produzione e distribuzione cinematografica, di video e programmi televisivi, di registrazioni musicali e sonore
- 59.1Attività di produzione, post-produzione e distribuzione cinematografica, di video e programmi televisivi
- 59.13Attività di distribuzione cinematografica, di video e programmi televisivi
Description
Notes from sub-category 59.13.00:
- acquiring copyrights or distribution rights (e.g. for film and audiovisual works)
- distributing productions (e.g. film and audiovisual works to motion picture theatres, television networks and stations, and exhibitors)
Exclusion notes
- film duplication and reproduction of audio and video recordings from master copies, see 18.20
- wholesale of recorded media, see 46.49
- retail sale of recorded media, see 47.69
- reproduction of motion picture film for theatrical distribution, see 59.12
- video streaming distribution and download service activities not associated with publishing, see 60.20
- management of copyrights and distribution rights for films, see 74.91
- rental of recorded media, see 77.22
Excluded from division 59:
- wholesale and retail sale of audio and video recordings on physical media, see section G
- provision of streaming distribution services and downloads not associated with publishing of the content, see division 60
- video rental, see section O
- activities of independent musicians and actors, directors, stage designers and support activities for the performing arts, see section S