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
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 91Attività di biblioteche, archivi, musei e altre attività culturali
- 91.2Attività di musei, collezioni, luoghi e monumenti storici
- 91.21.00Attività di musei e collezioni
Description
- operation, management, care, preservation, assessment and exhibition of collections of museums of all kinds:
- museums or art museums; applied art, crafts and design museums (e.g. jewellery, furniture, costumes, ceramics, silverware)
- natural history, science and technology museums, historical museums (including military museums)
- other specialised museums
- open-air museums, ecomuseums, digital and virtual museums
- collections in historic houses and national galleries; interpretation centres for ethnographic, religious and folk art (at local or regional level)
- activities of art galleries, exhibiting art (not for sale)
Exclusion notes
Excluded from division 91:
- manufacture of musical instruments, see 32.20
- renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings, see 43.99
- retail sale of paintings and sculptures (activities of commercial art galleries), see 47.69
- retail sale of second-hand goods, see 47.79
- transport and storage activities, see division 52
- insurance activities, see division 66
- judicial auctions, see 69.10
- architectural activities to support the conservation and restoration of cultural heritage properties, see 71.11
- research activities, conservation sciences devoted to cultural heritage, see division 72
- activities of tourist guides and lecturers, see 79.90
- sports, amusement and recreation activities (e.g. the operation of bathing beaches and recreation parks), see division 93
- repair of musical instruments not considered cultural heritage and non-historical, see 95.29
Excluded from group 91.2:
- renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings, see 43.99
- retail sale of paintings and sculptures (activities of commercial art galleries), see 47.69
- architectural activities to support the conservation and restoration of cultural heritage properties, see 71.11
- activities related to conservation and restoration of cultural heritage, see 91.30
Excluded from class 91.21:
- retail sale of paintings and sculptures (activities of commercial art galleries), see 47.69
- cultural heritage education, see 85.52
- library activities, see 91.11
- archive activities, see 91.12
- conservation and restoration of cultural heritage, see 91.30
- repair of furniture not considered cultural heritage and non-historical, see 95.24
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 91.02.00— Attività di musei(corrispondenza diretta)