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
- TALTRE ATTIVITÀ DI SERVIZI
- 94Attività delle organizzazioni associative
- 94.9Attività di altre organizzazioni associative
- 94.99Attività di altre organizzazioni associative n.c.a.
- 94.99.30Attività di organizzazioni associative a scopo patriottico
Description
- activities of associations for patriotic purposes, including war veterans' associations
Exclusion notes
Excluded from class 94.99:
- sports and recreation education, see 85.51
- cultural education, see 85.52
- other education n.e.c., see 85.59
- social work activities without accommodation for older persons or persons with disabilities, see 88.10
- charitable activities like fundraising aimed at social work, see 88.99
- arts creation and performing arts activities, see division 90
- libraries, archives, museums and other cultural activities, see division 91
- activities of sports clubs, see 93.12
- activities of sports associations, see 93.19
- activities of sports federations, see 93.19
- operation of sport fishing and hunting preserves, see 93.19
- support activities for sport or recreational hunting and fishing, see 93.19
- activities of professional membership organisations, see 94.12
- activities of international organisations under international treaties between states, see 99.00
Frequently asked questions
Does a veterans' or historical-memory association use 94.99.30?
Yes, if the activity is membership-based with a patriotic purpose, including veterans' groups. If the focus is managing a collection or a history museum open to the public, compare with 91.21.00.
I organise commemorative ceremonies: 94.99.30 or events?
94.99.30 is appropriate when the ceremonies are the patriotic association's own activities. If you organise events on behalf of clients without being the association itself, see 82.30.09.
A military veterans' association and a historical re-enactment group: same code?
Not necessarily. A military veterans' or ex-combatants' association with a patriotic purpose belongs in 94.99.30. If instead the group pursues re-enactment as a cultural and recreational hobby, it is closer to 94.99.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 94.99.30— Attività di organizzazioni patriottiche e associazioni combattentistiche(corrispondenza diretta)