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
- 59.13.00Attività di distribuzione cinematografica, di video e programmi televisivi
Description
- 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
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
Excluded from class 59.13:
- 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
Frequently asked questions
I buy film rights and resell them to cinemas and TV networks: code 59.13.00 or 59.11.00?
59.13.00. Distribution involves acquiring copyright or distribution rights and bringing the works to cinemas, television networks and broadcasters. Those who actually make the film are producers, under code 59.11.00.
I manage a streaming platform that I built myself: does it still fall under distribution?
It depends. If you acquire rights and distribute them, 59.13.00 can work. If instead the core is managing the platform's technical infrastructure and hosting, the comparison is with 63.10.10.
I distribute films but also run a cinema where I screen them: two codes?
Yes, these are separate activities. Distribution to cinemas is 59.13.00, while showing films to the public in a cinema is 59.14.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 59.13.00— Attività di distribuzione cinematografica, di video e di programmi televisivi(corrispondenza diretta)