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
- KTELECOMUNICAZIONI, PROGRAMMAZIONE E CONSULENZA INFORMATICA, INFRASTRUTTURE INFORMATICHE E ALTRE ATTIVITÀ DEI SERVIZI D'INFORMAZIONE
- 61Telecomunicazioni
- 61.10.0Attività di telecomunicazioni fisse, mobili e satellitari
- 61.10.02Attività di telecomunicazioni mobili
Exclusion notes
Excluded from division 61:
- motion picture, audiovisual, television programme, and sound recording production and post-production activities, including services to convert audio and video content into streaming formats, see division 59
- activities of broadcasting and provision of audio and video streaming or download distribution services, see division 60
Excluded from class 61.10:
- installation of telecommunication, computer network and cable television wiring in buildings, including fibre-optic wiring without operating facilities for the transmission of data, see 43.21
- publishing of instant messaging or satellite geolocation applications, see 58.29
- telecommunication reselling activities and intermediation service activities for telecommunication, see 61.20
- provision of telephone and internet access in facilities open to the public (e.g. internet cafés), see 61.20
- Voice Over Internet Protocol (VOIP) provision, without operating facilities for the transmission of data, see 61.90
Frequently asked questions
Is 61.10.02 for operators or managers of mobile networks?
Yes, when the activity is operating, maintaining, or providing access to mobile infrastructure: cellular networks, wireless networks, mobile communication systems, and links for voice, data, text, audio, or video. If you sell phone plans on behalf of other operators, the code to compare is 61.20.00 - Telecommunications resale and intermediation services.
Is an SMS notification or messaging service covered by 61.10.02?
Only if you operate the mobile infrastructure. If you offer SMS, notifications, push SMS, VoIP, or Internet-based messaging without managing the transmission equipment, the closest comparison is 61.90.20 - Messaging and notification services.
My wireless network relies on satellite links — does it still fall under 61.10.02?
It depends on where the core of the infrastructure lies. 61.10.02 covers terrestrial cellular and wireless networks. When the service is built on satellite links, transmission, and reception, the code to consider is 61.10.03 - Satellite telecommunications activities.