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
- 59.14.00Attività di proiezione cinematografica
Description
- activities of motion picture or audiovisual projection in cinemas, in open air or other projection venues
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
Frequently asked questions
I am opening a cinema: code 59.14.00 or a distribution code?
59.14.00. This is the code for projecting films or audiovisual content in cinemas, outdoors or in other screening venues. Those who acquire rights and supply films to cinemas are engaged in distribution, under code 59.13.00.
I organise outdoor screenings in the summer: does that fall under 59.14.00?
Yes. The code explicitly mentions outdoor projection and other screening venues, not just traditional indoor cinemas. The key element is projecting the work to an audience.
My cinema also has a bar: do I need a second code?
Usually yes, if the bar is a recognisable activity in its own right. The screening activity stays under 59.14.00, while serving drinks at the counter should be assessed using a bar code, for example 56.30.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 59.14.00— Attività di proiezione cinematografica(corrispondenza diretta)