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.
- 94.99.40Attività di organizzazioni associative per la cooperazione internazionale
Description
- organisations for the protection and betterment of special groups (e.g. ethnic and minority groups)
- international cooperation and solidarity activities
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 an international development NGO use 94.99.40?
Yes, if the membership activity revolves around international cooperation and solidarity or the protection of specific groups. If the organisation raises funds to provide philanthropic support without that international focus, compare with 94.99.50.
Protecting minorities or running civic campaigns: 94.99.40 or 94.99.10?
Use 94.99.40 when the core focus is international cooperation, solidarity, or the protection of ethnic and minority groups. For civic campaigns aimed at citizens or consumers in general, see 94.99.10.
An association that collects and ships aid for missions and overseas projects: 94.99.40?
Yes, if the common thread is international cooperation and solidarity or support for specific groups. If instead the organisation provides aid and grants without that international dimension, acting as a philanthropic intermediary, see 94.99.50.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 94.99.40— Attività di organizzazioni per la cooperazione e la solidarietà internazionale(corrispondenza diretta)