ATECO Codes — Publishing activities
Division 58 covers publishing activities: the publication of books, newspapers, magazines and periodicals, but also video games and other software (codes 58.21 and 58.29). From a tax perspective it falls under 'other activities', with a profitability coefficient of 67% under the flat-rate regime. Those who operate as a publishing house or publisher are generally registered with the INPS Trader Management scheme and the Chamber of Commerce, while an individual author who self-publishes often follows a different path.
- ATECO 2025 codes
- 6
- Flat-rate eligible
- 6 of 6
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
58.11.00Book publishingFlat-rate67%58.12.00Publishing of newspapersFlat-rate67%58.13.00Publishing of journals and periodicalsFlat-rate67%58.19.00Other publishing activities, except software publishingFlat-rate67%58.21.00Publishing of video gamesFlat-rate67%58.29.00Publishing of other softwareFlat-rate67%
Frequently asked questions
What is the profitability coefficient for division 58 ATECO codes?
Division 58 codes (publishing of books, newspapers, magazines, video games and software) fall under 'other economic activities', with a profitability coefficient of 67%. Under the flat-rate regime this means you pay the substitute tax on 67% of revenue, net of contributions paid: with €30,000 collected, the taxable base is around €20,100, to which you apply 15% (or 5% for the first five years if you meet the conditions). You can see the impact for your own situation with the tax calculator.
With an ATECO code 58, do I register with the Separate Management scheme or the INPS Trader Management scheme?
It depends on how you carry out the activity. Someone who opens a VAT number as a publisher, with registration in the Business Register through ComUnica, falls under the INPS Artisan and Trader Management scheme, with the fixed annual minimum contribution due regardless of revenue (around €4,500 in 2025, reducible by 35% for flat-rate taxpayers). The fixed contribution covers the bracket up to around €18,555 of income; on the portion above that, a rate of approximately 24% applies.
What division 58 code do I need to publish video games or software?
Video game publishing has code 58.21, while the publication of other software falls under 58.29. Be careful not to confuse these with bespoke development: if you write software for a client, the activity is classified under division 62, not 58. Division 58 covers those who publish and distribute the product, including in digital format, not those who develop it for third parties. The flat-rate coefficient remains 67% in both cases.