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
- 60Attività di programmazione, trasmissione, agenzie di stampa e altre attività di distribuzione di contenuti
- 60.20Attività di programmazione e trasmissione televisive e di distribuzione di video
Description
Notes from sub-category 60.20.00:
- creation of a complete television channel programme, from purchased programme components (e.g. movies, documentaries), self-produced programme components (e.g. local news, live reports) or a combination thereof
- programming of video-on-demand channels
- video streaming and download service activities not associated with its publishing
- broadcasting of live performances and events
- operation of video game streaming sites
Exclusion notes
- video game publishers, streaming and download distribution service activities of video game publishers, see 58.21
- production of television programme elements (movies, documentaries, talk shows, commercials, etc.), see 59.11
- assembly of a package of channels and transmission of that package, by cable or satellite transmission network operators to viewers, see 61.10
- provision of technical infrastructure related to video streaming services, data processing services and related activities, see 63.10
- rental of recorded videos on physical media to the general public, see 77.22
Excluded from division 60:
- wholesale of audio and video recordings on physical media, see division 46
- retail sale of audio and video recordings on physical media, see division 47
- retail sale outlets of newspapers, see division 47
- publishing of video games and other software, see division 58
- production of audio and audiovisual recordings (including recorded podcasts), activities of vlog sites and distribution of motion pictures, videos or audiovisual works and similar productions to motion picture theatres, television networks and stations, and exhibitors, see division 59
- operation of cable or satellite television transmission networks, see division 61
- provision of computing infrastructure and hosting activities, and activities of web search portals, see division 63
- influencer marketing, see division 73
- videodisc rental, see division 77
- activities of independent actors (including influencers appearing in vlogs) and independent bloggers, see division 90
- activities of gambling sites, see division 92