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
- 60.20.00Attività di programmazione e trasmissione televisive e di distribuzione di video
Description
- 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
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
Excluded from class 60.20:
- 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
Frequently asked questions
Is 60.20.00 for TV channels, video on demand and video streaming?
Yes, when the activity is programming or broadcasting video content: television channels, video-on-demand channels, streaming or download video services not linked to publishing, live event broadcasts or video game streaming sites. If instead you produce the videos, the closer code is 59.11.00 - Motion picture, video and television programme production activities.
Is distributing films via streaming 60.20.00 or 59.13.00?
The dividing line lies in rights and the business model. 59.13.00 covers film distribution to cinemas, networks and exhibitors. 60.20.00 becomes more natural when you manage scheduling, channels, video on demand, streaming or download video not linked to the publication of the work.
I stream on Twitch and produce the videos myself: 60.20.00 or something else?
It depends on what carries more weight. If the real work is shooting and editing the videos — vlogs included — you lean towards 59.11.00 - Motion picture, video and television programme production activities. 60.20.00 fits when the focus is the channel and the broadcasting, including video game streaming sites.
I only carry the channel signal via satellite or cable — someone else chooses the programmes: do I stay on 60.20.00?
Usually not. If you handle the technical transport of the signal rather than programming the content, the activity is telecommunications: for satellite, see 61.10.03 - Satellite telecommunications activities. 60.20.00 is for those who create or programme the channel, not those who merely carry its signal.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 60.20.00— Programmazione e trasmissioni televisive(unito da più codici)