ATECO Codes — Programming and broadcasting activities, news agency activities and other content distribution
Division 60 groups those who produce and broadcast audio and video content for the public: radio broadcasters (60.10), television channels and streaming or on-demand video distribution platforms (60.20), news agencies (60.31) and other content distribution services (60.39). These activities include creating schedules, broadcasting live events and supplying news to other outlets. From a tax perspective they are eligible for the flat-rate regime below €85,000 in revenue, with a profitability coefficient of 67%, and the social security classification for many of these activities goes through the INPS Trader Management scheme.
- ATECO 2025 codes
- 4
- Flat-rate eligible
- 4 of 4
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
What is the profitability coefficient for division 60 codes under the flat-rate regime?
For radio and television broadcasting and content distribution activities (codes 60.10, 60.20, 60.39) the profitability coefficient is 67%. This means you pay the substitute tax of 15% (5% for the first five years if you meet the new-business conditions) on 67% of revenue, while the remaining 33% is recognised as notional costs. News agencies (60.31) follow the same coefficient. To see how much you keep in your particular case, use the tax calculator.
Does someone who opens a VAT number in this division register with the Separate Management or the INPS Trader Management scheme?
Radio and TV broadcasting and content distribution (60.10, 60.20, 60.39) are classified as business activities, so the typical registration is with the INPS Trader Management scheme, with fixed minimum contributions plus the percentage share on income above the threshold. News agencies follow the same business model. The exact classification should still be verified at the Chamber of Commerce, as it also depends on how the individual activity is organised.
Should a YouTuber or streamer use a division 60 code?
Generally no. Content creators who monetise videos through advertising and sponsorships more often fall under code 73.11.02 (advertising services) or 59.11 for audiovisual production, depending on how they earn. Division 60 applies to those who run genuine broadcasting and distribution operations, such as radio stations, television channels or platforms that organise and broadcast third-party content. It is worth defining the activity carefully with an accountant before deciding, as the code affects both the coefficient and the social security scheme.