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
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 74Altre attività professionali, scientifiche e tecniche
- 74.20Attività fotografiche
- 74.20.20Attività di sviluppo e stampa e altre attività fotografiche
Description
- film processing:
- developing, printing and enlarging from client-taken negatives or cine-films
- film developing and photo printing laboratories
- one-hour photo shops (not part of shops selling cameras)
- mounting of slides
- copying and restoring or transparency retouching in connection with photographs
- microfilming of documents
- digitising photographs, uploading video to the cloud
- object scanning in 3D
Exclusion notes
Excluded from class 74.20:
- activities of printing photographs (from cellular phones, memory cards, universal serial bus (USB) and other electronic supports), see 18.12
- processing motion picture film related to motion picture and television industries, see 59.12
- cartographic and spatial information activities, see 71.12
- photogrammetric surveying activities, see 71.12
- operation of coin-operated (self-service) photo machines, see 96.99
Frequently asked questions
I run a photographic lab that develops and prints for customers: 74.20.20 or 74.20.19?
The 74.20.20 code applies if you develop, print, and enlarge material shot by the customer, or if you digitise old photographs. The 74.20.20 is the lab code. If you are the one taking the photographs, then it is 74.20.19.
A photo, slide, and old film digitisation service: does it fall under 74.20.20?
Yes, digitising photographs, saving footage to the cloud, and microfilming documents are all included in 74.20.20. For 3D scanning of objects alone the code is the same, but if you then model and design the object you move toward 74.11.10.
One-hour rapid printing inside a shop that also sells cameras: what is the code?
It is generally 74.20.20 when rapid printing is the service — the classification explicitly includes it, provided the location is not primarily a retail outlet selling photographic equipment. If retail sales of photographic products are the main activity, the code shifts to the retail trade division 47.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 74.20.20— Laboratori fotografici per lo sviluppo e la stampa(rimappatura complessa)