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
- 94.1Attività di organizzazioni di imprese, dei datori di lavoro e professionali
- 94.11.00Attività di organizzazioni di imprese e dei datori di lavoro
Description
- activities of organisations whose members' interests centre on the development and prosperity of enterprises in a particular line of business or trade (including farming), or on the economic growth and climate of a particular geographical area or political subdivision without regard for the line of business
- activities of federations of such associations
- activities of chambers of commerce, e.g.:
- activities of regional unions of chambers of commerce with the purpose of representing the common interests of the chamber system within the relevant regional territory
- activities of organisations between Italian and foreign enterprises, e.g. activities of chambers of commerce between Italian and foreign enterprises for the purpose of fostering and contributing to the development of economic and trade relations between Italy and other countries
- activities of guilds and similar organisations
- dissemination of information, representation before government agencies, public relations and labour negotiations of business and employer organisations
- activities of federations for the political-associative representation of banking, financial and insurance organisations
Exclusion notes
Excluded from class 94.11:
- activities of professional membership organisations, see 94.12
- activities of trade unions, see 94.20
- activities of other membership organisations n.e.c., see 94.99
- activities of international organisations of an administrative nature, see 99.00
Frequently asked questions
Does a business association use 94.11.00 or management consultancy?
Use 94.11.00 when the core activity is representing the common interests of businesses or employers. If you sell consultancy to individual companies on strategy, organisation, or management, look at 70.20.09.
Does a chamber of commerce or a chamber federation fall under this code?
Yes, 94.11.00 covers chambers of commerce, chamber federations, and inter-company bodies that work on the economic representation of a sector or territory. If the main activity is organising trade fairs for clients, the comparison moves to 82.30.02.
A trade consortium or industry association that also organises sector fairs: does it stay on 94.11.00?
Usually yes, provided the fairs remain an internal initiative for members and the organisation's core purpose is the economic representation of the sector. When organising fairs and exhibitions becomes a service sold on the open market, the code to compare is 82.30.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 94.11.00— Attività di organizzazione di datori di lavoro, federazioni di industria, commercio, artigianato e servizi, associazioni, unioni, federazioni fra istituzioni(corrispondenza diretta)