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
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 93Attività sportive, di intrattenimento e divertimento
- 93.1Attività sportive
- 93.19Attività sportive n.c.a.
- 93.19.10Attività di organizzazioni ed enti sportivi e promozione di eventi sportivi
Description
- activities of producers of sporting events, with or without facilities
- activities of sports federations, sports leagues and sports governing bodies
- activities related to promotion of sporting events
- organisation and operation of outdoor or indoor sporting events for professionals or amateurs by organisations (not by sports clubs) without own facilities
Exclusion notes
Excluded from division 93:
- dramatic arts, music, other arts and entertainment (e.g. production of live theatrical presentations, concerts, opera or dance productions, other stage productions), see division 90
- operation of museums of all kinds, archaeological and historical sites and monuments, libraries, archives, botanical and zoological gardens, see division 91
- preservation of historical sites, see division 91
- activities of nature reserves, see division 91
Excluded from group 93.1:
- sports and recreation education activities, see 85.51
Excluded from class 93.19:
- stud services, see 01.62
- broadcasting of live performances and events, see 60.20
- rental of sports equipment, see 77.21
- organisation of conferences, conventions and trade shows, see 82.30
- sports instruction in camps or schools, see 85.51
- activities of sports instructors, teachers, coaches, see 85.51
- card game instruction, see 85.51
- technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of artistic events, see 90.39
- provision of personnel and equipment as part of the organisation and operation of a sporting event (not by sports clubs) with own facilities, see 93.11
- activities of sports clubs, see 93.12
- operation of e-sports clubs, see 93.12
- organisation and operation of outdoor or indoor sporting events for professionals or amateurs by _x000D_ sports clubs, see 93.12
- technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of non-artistic events, see 93.29
- activities of guides for underwater excursions, see 93.29
- park and beach activities, see 93.29
- service activities to promote hunting and trapping, see 94.99
- training of pets, see 96.99
Frequently asked questions
I organise sports competitions without my own venue: 93.19.10?
Yes, if you produce, promote or manage sporting events without being a club and without running your own facility. If the activity is organising non-sporting events, compare with 82.30.09.
Sports federation or league: 93.19.10 or sports club?
93.19.10 is the code for federations, leagues and governing sports bodies. 93.12.00 covers the sports club that manages activities for its members or teams.
I'm organising a city marathon or a cycling gran fondo: 93.19.10 or event organisation?
93.19.10, because producing and promoting a sporting event falls squarely here, even without your own facilities. If the event is non-sporting in nature — for example a trade fair or festival — the code to compare is 82.30.09.
I handle promotion and sponsorship for sporting events but don't organise them myself: 93.19.10 or sports agent?
If your work is promoting the events, 93.19.10 fits because it includes activities connected to the promotion of sporting events. If instead you represent athletes or broker contracts on their behalf, the right code is 74.99.93.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 93.19.10— Enti e organizzazioni sportive, promozione di eventi sportivi(diviso in più codici)