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.
- 94.99.20Attività di organizzazioni associative culturali e ricreative
Description
- activities of associations for the pursuit of cultural or recreational activities or a hobby other than sports or games, (e.g. poetry, literature and book clubs, historical clubs, gardening clubs, film and photographic clubs, music and art clubs, craft and collectors' clubs, social clubs, carnival clubs)
- activities of automobile associations (other than sports)
Exclusion notes
- non-formal adult sports and recreation education provided e.g. by the so-called università popolari, see 85.51.09
- non-formal adult cultural education provided e.g. by the so-called università popolari, see 85.52.09
- other non-formal adult education (expect sports, recreation and cultural education) provided e.g. by the so-called università popolari, see 85.59.30
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 book club, photography club, or music circle use 94.99.20?
Yes, if it is a membership association that pursues a hobby or cultural and recreational activity among its members. If the main activity shifts to teaching cultural courses, the relevant comparison is 85.52.09.
Does a non-sporting motoring club fall under 94.99.20?
A local civic association or carnival committee that organises village festivals and fairs: 94.99.20?
Yes, carnival associations and organisations that animate local cultural and recreational life belong here. If the activity evolves into organising events and shows as a service for others, compare with 82.30.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 94.99.20— Attività di organizzazioni che perseguono fini culturali, ricreativi e la coltivazione di hobby(corrispondenza diretta)