ATECO Codes — Advertising and market research; public relations
Division 73 groups advertising, market research and public relations: advertising agencies, social media managers, content creators and — from 2025 — influencers with the new code 73.11.03. Also included are advertising concessionaires, market research firms and lobbyists. Almost all these activities carry a profitability coefficient of 78% under the flat-rate regime and contributions are paid to the INPS Separate Management scheme.
- ATECO 2025 codes
- 9
- Flat-rate eligible
- 9 of 9
- Profitability coefficient
- 78%
- Prevalent INPS scheme
- Gestione Separata
73.11.01Creation of advertising campaignsFlat-rate78%73.11.02Execution of marketing campaigns and other advertising servicesFlat-rate78%73.11.03Influencer marketing activitiesFlat-rate78%73.12.00Media representation activitiesFlat-rate78%73.20.00Market research and public opinion pollingFlat-rate78%73.30.01Lobbying and interest representation activitiesFlat-rate78%73.30.02Scientific information activities relating to pharmaceutical products and medical devices for promotional purposesFlat-rate78%73.30.03Promotional activities for other productsFlat-rate78%73.30.09Public relations and communications n.e.c.Flat-rate78%
Frequently asked questions
What is the profitability coefficient for advertising and marketing activities under the flat-rate regime?
For division 73 codes (advertising campaigns, marketing, influencer work, market research) the profitability coefficient is 78%. This means you pay taxes on 78% of your turnover: the remaining 22% is recognised as notional costs without needing to keep receipts. The substitute tax of 15% is applied to the taxable base calculated in this way, reduced to 5% for the first five years if you meet the conditions. You can calculate the taxes starting from your projected turnover.
What ATECO code must an influencer or content creator use from 2025?
From 1 April 2025, dedicated code 73.11.03, 'Influencer marketing activities', exists — introduced specifically to classify those who create content to promote third-party products. Code 73.11.02 for running marketing campaigns also remains within the advertising area. If you promote other people's products you register with the INPS Separate Management scheme; if instead you sell your own products, a second commercial code is required along with registration under the Trader Management scheme.
What INPS contributions does someone who works in marketing or public relations with a VAT number pay?
Those who carry out these professions without a professional fund register with the INPS Separate Management scheme. For 2025 the rate is 26.07% of taxable income for those without other pension coverage, and falls to 24% if you are already a pensioner or covered elsewhere. Unlike artisans and traders, there are no fixed minimum contributions: you pay as a percentage of what you actually earn.