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.
- 94.99.60Attività di organizzazioni associative per la promozione e la difesa degli animali e dell'ambiente
Description
- activities of organisations (not directly affiliated to a political party) furthering a public cause or issue concerning environment and animals by means of public education, political influence, fund-raising etc.:
- activities of environmental and ecological movements
- activities of associations for the protection of animals
- activities of fire-fighting associations and of associations for the protection of environmental
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 environmental association use 94.99.60?
Yes, if it promotes environmental causes, raises awareness, or represents ecological movements. If it directly manages a nature reserve or park open to the public, see 91.42.00.
An animal shelter and 94.99.60?
Only if the main activity is membership-based promotion or advocacy. If the focus is running a shelter or directly caring for companion animals, the natural comparison is 96.99.14.
An association that organises beach clean-ups and environmental volunteering: 94.99.60 or grounds maintenance?
94.99.60 is appropriate when the purpose is to promote and protect the environment through awareness and volunteering. If the activity becomes a grounds care and maintenance service provided to third parties, the relevant code is 81.30.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 94.99.60— Attività di organizzazioni per la promozione e la difesa degli animali e dell'ambiente(corrispondenza diretta)