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
- JATTIVITÀ EDITORIALI, TRASMISSIONI RADIOFONICHE E PRODUZIONE E DISTRIBUZIONE DI CONTENUTI
- 59Attività di produzione, post-produzione e distribuzione cinematografica, di video e programmi televisivi, di registrazioni musicali e sonore
- 59.1Attività di produzione, post-produzione e distribuzione cinematografica, di video e programmi televisivi
- 59.12.00Attività di post-produzione cinematografica, di video e programmi televisivi
Description
- motion picture, video or audiovisual and television programme post-production activities, e.g.:
- editing, titling, subtitling credits, closed captioning
- film/tape transfers
- conversion to video streaming formats
- dubbing
- activities of motion picture film laboratories and activities of special laboratories for animated films:
- developing and processing motion picture film
- reproduction of motion picture film for cinema distribution
- activities of stock footage film libraries, etc.
Exclusion notes
Excluded from division 59:
- wholesale and retail sale of audio and video recordings on physical media, see section G
- provision of streaming distribution services and downloads not associated with publishing of the content, see division 60
- video rental, see section O
- activities of independent musicians and actors, directors, stage designers and support activities for the performing arts, see section S
Excluded from class 59.12:
- film duplication and reproduction of audio and video recordings from master copies, see 18.20
- wholesale of recorded media, see 46.49
- retail sale of recorded media, see 47.69
- animation production, see 59.11
- film processing, not for the motion picture industry, see 74.20
- rental of recorded media to the general public, see 77.22
- real-time (i.e. simultaneous) closed captioning, see 82.99
- activities of independent actors, cartoonists, directors, stage designers, and other support activities to the performing arts, see division 90
Frequently asked questions
Is 59.12.00 suitable for someone who does only video editing?
Yes, when the main work is post-production: editing, colour correction, titling, effects, compositing, final video delivery or similar work on already-produced material. If, however, you also organise and carry out the shoot — with a crew, set, direction or full production — then 59.11.00 - Motion picture, video and television programme production activities should be considered.
Do video post-production and audio post-production fall under the same code?
Not always. 59.12.00 is the natural reference for video work. If the activity is primarily recording, mixing, mastering, sound design or independent audio processing, 59.20.10 - Sound recording activities may be the closer match.
I only do subtitles, end credits and colour grading for agencies: does that fall here?
Yes, these are typical post-production tasks: editing, titling, subtitling, colour correction and finalisation of footage shot by others all fit well within 59.12.00. The only case to separate out is when what you sell is the sound itself — for example, mixing or dubbing as a standalone service — which points more towards 59.20.10 - Sound recording activities.
I edit and package entire programmes for a TV channel: do I stay on 59.12.00?
Only if you stop at working on the material. If instead you build the schedule or compose the channel's complete programme by putting together purchased and produced content, the activity shifts towards 60.20.00 - Television programming and broadcasting activities and video distribution. Processing clips is one thing; scheduling and broadcasting the channel is another.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 59.12.00— Attività di post-produzione cinematografica, di video e di programmi televisivi(corrispondenza diretta)