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
- JATTIVITÀ EDITORIALI, TRASMISSIONI RADIOFONICHE E PRODUZIONE E DISTRIBUZIONE DI CONTENUTI
- 60Attività di programmazione, trasmissione, agenzie di stampa e altre attività di distribuzione di contenuti
- 60.10.00Attività di trasmissione radiofonica e distribuzione di audio
Description
- broadcasting audio signals through radio broadcasting studios and facilities for the transmission of aural programming to the public, to affiliates or to subscribers
- on-demand audio streaming and download services by third-party distributors with distribution rights
- broadcasting live podcasts
- activities of radio networks, i.e. assembling and transmitting aural programming to the affiliates or subscribers via over-the-air broadcasts, cable or satellite
- radio broadcasting activities over the internet (internet radio stations)
- radio programme broadcasting and concurrent filming for video broadcast
Exclusion notes
Excluded from division 60:
- wholesale of audio and video recordings on physical media, see division 46
- retail sale of audio and video recordings on physical media, see division 47
- retail sale outlets of newspapers, see division 47
- publishing of video games and other software, see division 58
- production of audio and audiovisual recordings (including recorded podcasts), activities of vlog sites and distribution of motion pictures, videos or audiovisual works and similar productions to motion picture theatres, television networks and stations, and exhibitors, see division 59
- operation of cable or satellite television transmission networks, see division 61
- provision of computing infrastructure and hosting activities, and activities of web search portals, see division 63
- influencer marketing, see division 73
- videodisc rental, see division 77
- activities of independent actors (including influencers appearing in vlogs) and independent bloggers, see division 90
- activities of gambling sites, see division 92
Excluded from class 60.10:
- wholesale of audio recordings on physical media, see 46.49
- retail sale of audio recordings on physical media, see 47.69
- publishing of audiobooks, associated with streaming and download services of book publishers, see 58.11
- publishing of music and other sound recordings, associated with streaming and download services of music and other sound recording publishers, see 59.20
- production of radio programming and audio podcasts, see 59.20
- provision of technical infrastructure services related to audio streaming services without having acquired the rights to the audio content, see 63.10
Frequently asked questions
Is 60.10.00 right for an online radio or web radio?
Yes, when the activity is broadcasting audio programmes to the public, subscribers or affiliates: over-the-air radio, internet radio, radio networks or live audio transmissions. If instead you produce recorded podcasts, jingles, audio for video or commissioned audio content, also consider 59.20.10 - Sound recording activities.
Do audio streaming, audiobooks and music all fall under 60.10.00?
No. 60.10.00 is the stronger fit when you distribute third-party audio under distribution rights or broadcast audio programmes. Audiobook publishing is closer to 58.11.00 - Book publishing, while music and music rights may point towards 59.20.20 - Music publishing.
My podcast is recorded and uploaded later — no live broadcast: is it still 60.10.00?
Usually not. The key distinction is live broadcasting: 60.10.00 covers the live transmission of podcasts, while a podcast that is recorded and published later is audio content production and sits closer to 59.20.10 - Sound recording activities, which explicitly mentions non-live audio podcasts.
If episodes are only released on Spotify and other third-party apps, am I the distributor or not?
It depends on who holds the relationship with the listener. When your work is putting audio content on a sharing platform managed by others, without any distribution rights of your own or any broadcasting, you are closer to 60.39.00 - Other content distribution activities. 60.10.00 holds when you do the broadcasting yourself or distribute third-party audio under your own rights.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 60.10.00— Trasmissioni radiofoniche(corrispondenza diretta)