Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- 85Istruzione e formazione
- 85.5Altri servizi di istruzione e formazione
- 85.52.0Formazione culturale
- 85.52.02Attività di educazione al patrimonio culturale
Description
- development of educational programmes for different target groups, within museums and other venues, e.g. archaeological sites, archives and libraries
Exclusion notes
Excluded from group 85.5:
- formal educational activities as outlined in groups 85.1, 85.2, 85.3 and 85.4, in other words, pre-primary education, primary education, secondary education, post-secondary non-tertiary education or tertiary education, see 85.1, 85.2, 85.3, 85.4
Excluded from class 85.52:
- education activities of drama, fine arts, performing arts and photography schools which lead to qualifications at secondary, post-secondary non-tertiary or tertiary levels, see 85.3, 85.40
- foreign language instruction, see 85.59
- mediation activities, see 88.99
Frequently asked questions
Educational programmes for a museum or archaeological site: code 85.52.02?
Yes, 85.52.02 covers the development of educational programmes for various audiences within museums, archaeological sites, archives, and libraries. If you are instead a tour guide accompanying visitors, look at tourism services rather than this heritage education entry.
Museum educational workshops for schools: does it fall under 85.52.02 or other cultural education?
85.52.02 when the activity is designing educational pathways linked to the heritage of a museum or archive. If instead you run art or drawing courses unconnected to a specific cultural venue, the classification is 85.52.09.
Heritage education or general educational support: where do I fit?
85.52.02 when the subject is cultural heritage education inside museums and cultural venues. If instead you offer non-teaching services that support educational processes — such as counselling and guidance — the correct entry is 85.69.01.