ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 94.99.20— Attività di organizzazioni associative culturali e ricreative(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- SALTRE ATTIVITÀ DI SERVIZI
- 94ATTIVITÀ DI ORGANIZZAZIONI ASSOCIATIVE
- 94.9ATTIVITÀ DI ALTRE ORGANIZZAZIONI ASSOCIATIVE
- 94.99Attività di altre organizzazioni associative n.c.a.
- 94.99.20Attività di organizzazioni che perseguono fini culturali, ricreativi e la coltivazione di hobby
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.