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.
- 94.99.10Attività di organizzazioni associative per la tutela degli interessi e dei diritti dei cittadini
Description
- activities of organisations (not directly affiliated to a political party) furthering a public cause or issue concerning citizens or consumers by means of public education, political influence, fundraising, etc.:
- activities of citizens' initiative or protest movements
- activities of consumer 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 consumer association use 94.99.10?
Yes, when it promotes or protects the interests of citizens or consumers through information, awareness-raising, public advocacy, or associative initiatives. If it becomes a party or a political structure, the code to compare is 94.92.00.
I represent interests on behalf of clients: 94.99.10 or lobbying?
94.99.10 is right for an associative organisation that advances a public cause. If you sell interest representation as a professional service for clients, look at 73.30.01.
A neighbourhood committee or a commuters' association campaigning over a public service: 94.99.10?
Yes, it falls here when it pursues a public cause on behalf of citizens or users through awareness campaigns and advocacy with institutions. If the group is primarily concerned with environmental or animal-welfare issues, the related code is 94.99.60.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 94.99.10— Attività di organizzazioni per la tutela degli interessi e dei diritti dei cittadini(corrispondenza diretta)