ATECO Codes — Motion picture, video and television programme production, sound recording and music publishing activities
Division 59 covers those who produce, edit and distribute films, videos, television programmes and audio content: production houses, video makers, editors, cinemas, recording studios and music publishers. Under the flat-rate regime these codes carry a profitability coefficient of 67%, meaning taxes are calculated on 67% of fees collected. Almost all these activities are classified as artisan or commercial, requiring Chamber of Commerce registration and contributions to the INPS Artisan and Trader Management scheme.
- ATECO 2025 codes
- 6
- Flat-rate eligible
- 6 of 6
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
59.11.00Motion picture, video and television programme production activitiesFlat-rate67%59.12.00Motion picture, video and television programme post-production activitiesFlat-rate67%59.13.00Motion picture, video and television programme distribution activitiesFlat-rate67%59.14.00Motion picture projection activitiesFlat-rate67%59.20.10Sound recording activitiesFlat-rate67%59.20.20Music publishingFlat-rate67%
Frequently asked questions
For a video maker, is code 59.11.00 or 74.20.19 more advantageous?
It depends on what you actually do. Code 59.11.00 (motion picture and video production) suits those who produce structured content such as adverts, corporate videos, digital formats and web content, while code 74.20.19 (specialised photographic activities) is more appropriate for event, wedding and conference filming. The profitability coefficient also differs: 67% for 59.11.00 versus 78% for 74.20.19, so on the same turnover code 59.11.00 results in a lower tax bill. You can calculate the taxes under both coefficients and compare the result.
With ATECO code 59.11.00, do I need to register with the Chamber of Commerce?
Yes. Video and film production is considered an artisan activity, so in addition to a VAT number you need to register with the Business Register through ComUnica and pay into the INPS Artisan and Trader Management scheme. In 2025 this means fixed contributions of around €4,500 per year up to an income of €18,808, plus 24% on the excess, together with the annual Chamber of Commerce fee. Those under the flat-rate regime can request a 35% reduction on contributions.
Which INPS scheme applies to a recording studio or sound engineer (59.20.10)?
For sound recording activities (59.20.10), the classification depends on how you work. A sound engineer or technician whose service is predominantly professional registers with the INPS Separate Management scheme, with a rate of around 26–27% and no Chamber of Commerce registration. If instead you run a structured studio with equipment and an organised business setup, the classification becomes artisan with Business Register registration. The flat-rate coefficient remains 67% in both cases.