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
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 82Attività amministrative, di supporto per le funzioni di ufficio e altri servizi di supporto alle imprese
- 82.40.0Attività di servizi di intermediazione per servizi di supporto alle imprese n.c.a.
- 82.40.01Attività di servizi di prenotazione di biglietti per spettacoli teatrali, sportivi e altri spettacoli di intrattenimento e divertimento
Description
- reservation services for theatrical, sport, amusement and entertainment tickets
Exclusion notes
Excluded from class 82.40:
- activities of brokers and agents for electric power and natural gas, see 35.40
- intermediation service activities for specialised construction services, see 43.60
- intermediation service activities for retail sale, see 47.9
- intermediation service activities for transport, see 52.3
- intermediation service activities for postal and courier activities, see 53.30
- intermediation service activities for accommodation, see 55.40
- intermediation service activities for food and beverage service activities, see 56.40
- intermediation service activities for video game software publishing, see 58.21
- intermediation service activities for software publishing and software downloads, see 58.29
- intermediation service activities for telecommunication activities, see 61.20
- financial and insurance intermediation service activities, see section L
- activities of insurance agents and brokers, see 66.22
- intermediation service activities for real estate activities, see 68.31
- patent brokering (marketing) service activities, see 74.91
- intermediation service activities for the rental and leasing of tangible goods and non-financial intangible assets, see 77.5
- travel agency activities, see 79.11
- intermediation service activities for courses and tutors, see 85.61
- appointment reservations for medical visits, see 86.97
- intermediation service activities for medical, dental and other health services, see 86.97
- intermediation service activities for residential care activities, see 87.91
- intermediation service activities for the repair and maintenance of computers, personal and household goods, motor vehicles and motorcycles, see 95.40
- intermediation service activities for personal services, see 96.40
Frequently asked questions
I run an online ticketing service for concerts and matches — what ATECO code?
82.40.01. The reservation service for tickets to theatrical, sporting, and entertainment events is exactly what this code covers. For other business-support intermediation services — such as lottery draw intermediation — there is the catch-all 82.40.09.
I sell event tickets through a call centre — 82.40.01 or 82.20.00?
Usually 82.40.01 if the activity is ticket reservation and sales. 82.20.00 is the generic telephone service operated on behalf of third parties. What matters is what you are selling, not the phone channel itself.
I also provide tourist assistance alongside ticketing — do I need another code?
Usually yes. Ticket reservation for events stays under 82.40.01, but genuine tourist assistance has its own code — for example 79.90.04. Weigh which of the two activities is predominant.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 79.90.11— Servizi di biglietteria per eventi teatrali, sportivi ed altri eventi ricreativi e d'intrattenimento(corrispondenza diretta)