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
- 59.11.00Attività di produzione cinematografica, di video e programmi televisivi
Description
- production of motion pictures, videos or audiovisual and television programme elements
- production of advertising films
- production of animated audiovisual works
- production of television or video news programmes
- production of vlogs
- production of video podcasts
- activities of content creators publishing video contents
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 59.11:
- film duplicating (except reproduction of motion picture film for theatrical distribution) as well as reproduction of audio and video recordings on physical media from master copies, see 18.20
- wholesale of recorded media, see 46.49
- retail sale of recorded media, see 47.69
- post-production activities, see 59.12
- reproduction of motion picture film for theatrical distribution, see 59.12
- processing motion picture film, see 59.12
- sound recording and recording of audiobooks, see 59.20
- television broadcasting, see 60.20
- creating a complete television channel programme, see 60.20
- film processing, excluding processing motion picture film, see 74.20
- activities of personal theatrical or artistic agents or agencies, see 74.99
- rental of videotapes and DVDs to the general public, see 77.22
- real-time (i.e. simultaneous) closed captioning (e.g. of live television performance meetings or conferences), see 82.99
- activities of independent cartoonists, see 90.12
- activities of independent actors, see 90.20
- activities of independent stage designers and other support activities to the performing arts, see 90.3
- activities of independent directors, see 90.39
Frequently asked questions
Can a videomaker who shoots videos for companies or YouTube use 59.11.00?
This may be the right code when the core of your work is producing audiovisual content: filming, corporate videos, documentaries, formats, content for video platforms or programmes. If your work is limited to editing, colour correction, effects or post-production on material shot by others, the code to consider is 59.12.00 - Motion picture, video and television programme post-production activities.
If I make sponsored videos or monetise a channel, does it still count as video production?
Not always. If you sell the video production itself to a client, 59.11.00 remains the natural reference. If, on the other hand, your revenue comes mainly from sponsorships, product promotion, affiliate deals or campaigns on your own channels, 73.11.03 - Influencer marketing activities may come into play. The practical question is whether you are selling audiovisual production or advertising exposure.
I am a photographer who also shoots video at weddings and events: is photography or 59.11.00 the better fit?
It depends on what carries more weight in your work. If the heart of the service is still photography with video as an add-on in the package, the most fitting code is the photographic one, 74.20.19 - Other specialised photography activities. If, however, you build and deliver a full audiovisual production — with structured filming and edited footage — then 59.11.00 better describes the activity.
I buy film rights and distribute them to cinemas or platforms: is that still production?
No. 59.11.00 applies to those who create audiovisual content. Acquiring copyright or distribution rights and then placing the works with cinemas, broadcasters or platforms is a separate activity, which belongs under 59.13.00 - Motion picture, video and television programme distribution activities. Shooting the film is one thing; managing its distribution is another.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 59.11.00— Attività di produzione cinematografica, di video e di programmi televisivi(corrispondenza diretta)