Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- 85Istruzione e formazione
- 85.6Servizi di supporto all'istruzione e formazione
- 85.61.00Attività di servizi di intermediazione per corsi e tutor
Frequently asked questions
Platform connecting students with teachers: code 85.61.00 or tutoring code 85.59.99?
85.61.00 if you act as an intermediary between people looking for a course or tutor and those who provide it, without teaching yourself. If you are the one giving the lessons or tutoring, the activity is teaching and falls under 85.59.99. Intermediation is the key distinction.
Online course marketplace: is it 85.61.00 or educational consulting?
85.61.00 when you match supply and demand for courses and tutors. Advising and guiding learners on which programme to choose belongs instead in 85.69.01. Brokering is not advising.
Agency that finds teachers for families: does it fall under 85.61.00?
Usually yes, if your service consists of connecting families with teachers through intermediation. If you also organise student-exchange programmes or additional support services, look at 85.69.09.