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
Description
Notes from sub-category 59.20.10:
- 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
Notes from sub-category 59.20.20:
- music publishing, i.e. activities of:
- acquiring and registering copyrights for musical compositions
- promoting, authorising and using these compositions in recordings, radio, television, motion pictures, live performances, print and other media
- jointly publishing and distributing sound recordings via streaming and downloads
- publishing of music and sheet music books
Exclusion notes
- 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
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