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
- 59.20Attività di registrazione sonora e dell'editoria musicale
- 59.20.10Attività di registrazione sonora
Description
- production of original (sound) master recordings, including digital recordings, that are accessible online or via any hard copy
- sound recording service activities, including the production of recorded (i.e. non-live) radio programming, audio podcasts, as well as audio for film, television, books etc.
- conversion of sound recordings to audio streaming formats
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
Excluded from class 59.20:
- reproduction from master copies of music or other sound recordings, see 18.20
- wholesale of recorded media, see 46.49
- retail sale of recorded media, see 47.69
- audio streaming and download distribution service activities not associated with publishing, see 60.10
- activities of musicians, see 90.20
Frequently asked questions
Can a sound engineer or sound designer use 59.20.10?
Yes, when the service you sell is centred on audio: recording, mixing, mastering, sound design, audio work for cinema, TV, podcasts, advertising or digital content. If the work is part of a complete video production, it may also be linked to 59.11.00 or 59.12.00.
Are 59.20.10 and music publishing the same thing?
No. 59.20.10 covers the technical production or processing of sound. Music publishing is a separate matter: the management and exploitation of editorial rights, catalogues, compositions and musical works, for which the comparison is with 59.20.20 - Music publishing.
I record and produce an audio podcast: ATECO code 59.20.10 or something related to radio?
Usually 59.20.10, because this is where the production of recorded audio programmes — podcasts included — and sound recording services fall. If, however, the work is broadcasting a live programme, managing a radio schedule or transmitting a signal to listeners, then 60.10.00 - Radio broadcasting and audio distribution activities is the reference. Producing audio and putting it on air are two different activities.
I handle sound design and dubbing within the production of a film: does 59.20.10 apply?
It can, but context matters. If you sell a standalone audio service — recording, mixing, mastering, sound design for cinema or TV — 59.20.10 fits. If instead the audio is one phase within the overall finalisation of the footage that you are managing, the more consistent code is 59.12.00 - Motion picture, video and television programme post-production activities. What matters is whether you are selling sound or video post-production.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 59.20.30— Studi di registrazione sonora(corrispondenza diretta)