Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- 85Istruzione e formazione
- 85.5Altri servizi di istruzione e formazione
- 85.53.00Attività di scuole guida
Description
- education activities of flying, sailing and shipping schools not issuing commercial certificates and permits
- education activities of driving schools not intended for occupational drivers
Exclusion notes
Excluded from group 85.5:
- formal educational activities as outlined in groups 85.1, 85.2, 85.3 and 85.4, in other words, pre-primary education, primary education, secondary education, post-secondary non-tertiary education or tertiary education, see 85.1, 85.2, 85.3, 85.4
Excluded from class 85.53:
- education activities of driving or flying schools for occupational drivers and for professional pilots, see 85.32
Frequently asked questions
Driving school for category B licence: ATECO code 85.53.00 or 85.32.03 for professional drivers?
85.53.00 for driving schools that prepare candidates for a private-use driving licence. When you train professional drivers — such as lorry or bus drivers — the activity moves up to 85.32.03. The professional purpose of the licence determines the code.
Sailing school for a recreational nautical licence: is it 85.53.00?
Yes, flying, sailing, and navigation schools that do not issue commercial licences or certificates fall under 85.53.00. If instead you issue qualifications for professional navigation, the classification is 85.32.01.
I also run advanced driving courses for motorsport enthusiasts: does that fall under 85.53.00?
Usually not if the emphasis is on sporting practice. The standard driving school for private individuals is 85.53.00, but driving taught as a sport or recreational discipline falls under sports education at 85.51.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 85.53.00— Autoscuole, scuole di pilotaggio e nautiche(corrispondenza diretta)