ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 91.21.00— Attività di musei e collezioni(corrispondenza diretta)
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
- RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
- 91.0ATTIVITÀ DI BIBLIOTECHE, ARCHIVI, MUSEI ED ALTRE ATTIVITÀ CULTURALI
- 91.02.00Attività di musei
Frequently asked questions
Does an art gallery that exhibits but does not sell use 91.21.00?
Yes, if the activity is exhibiting works and managing a collection not intended for sale. If the gallery sells works to the public, the natural comparison is 47.69.91.
Does a private house museum fall under 91.21.00 or a historic site code?
91.21.00 is appropriate if the focus of the activity is the museum collection on display. If the service is primarily managing and conserving a historic site or building open to visitors, see 91.22.00.
My museum runs many educational workshops for schools: does it stay under 91.21.00 or become education?
It stays under 91.21.00 as long as the main activity is managing and displaying the collection, with the workshops as a service tied to the visit. If the courses and educational programmes become the main activity in their own right — separate from the museum — the comparison is with 85.52.09.
I only have a virtual online museum with no physical venue to visit: can I use 91.21.00?
Yes, 91.21.00 covers the management and display of a collection in digital form too, when the work is curating, preserving and showing the works. If what you primarily do is develop the platform or app on behalf of third parties, you shift towards an IT code such as 62.10.00.