Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 90Attività di creazione artistica e rappresentazioni artistiche
- 90.1Attività di creazione artistica
- 90.11.0Attività di creazione letteraria e composizione musicale
- 90.11.01Attività di giornalisti indipendenti
Description
- activities of journalists whose content is published by a third party
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 90.11:
- (re)production, distribution of books and music, see section J
- publishing texts and photographs and other contents without video by influencers or bloggers, see 58.19
- production of vlogs, see 59.11
- translators working on book editing, see 74.30
- activities of independent musicians and actors participating in video and audiovisual content of all kinds, see 90.20
Frequently asked questions
Does a freelance journalist who writes for third-party publications use 90.11.01?
Yes, if the activity is journalistic and the content is published by others. If the business manages its own publication or editorial product, the comparison shifts towards publishing codes, for example 58.19.00.
A journalist who also produces photos — 90.11.01 or photography?
If what you sell is journalism, 90.11.01 is appropriate. If the primary activity is photo services or photojournalism sold as a photographic service, see 74.20.11.
I write for publications but work steadily with a news agency — does the code change?
As a freelancer who signs articles published by third parties you are in 90.11.01, even if you collaborate with an agency. If, however, you run an agency that gathers and resells news to newspapers and newsrooms, the code is 60.31.00.
Freelance journalist or blogger — how do I choose between 90.11.01 and 90.11.02?
Look at the nature of the content. If you produce journalism for publications, it is 90.11.01. If you publish content as a blogger on third-party platforms, outside traditional journalistic work, the code is 90.11.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 90.03.01— Attività dei giornalisti indipendenti(corrispondenza diretta)