Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 74Altre attività professionali, scientifiche e tecniche
- 74.20Attività fotografiche
- 74.20.1Attività fotografiche specializzate
- 74.20.12Attività fotografiche aeree e subacquee
Description
- aerial and underwater photography
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 take photos and videos with a drone: is 74.20.12 or the general photography code the right choice?
Yes, aerial footage (including drone work) falls under 74.20.12, which covers aerial and underwater photography. If, however, the drone is only an occasional accessory to a primarily ground-based commercial photography operation, 74.20.19 may be more appropriate.
Underwater photography for tourist and diving services: does it go under 74.20.12?
Yes, underwater photography is precisely what identifies the 74.20.12 code. The criterion is the shooting environment (aerial or underwater), not the client. For generic commercial photographic production, 74.20.19 remains the reference.
Aerial photogrammetric surveys by drone for construction sites: is this aerial photography or a technical activity?
It depends on the output. If you sell the aerial images as a photographic service, you fall under 74.20.12; if you process the survey data into cartographic or topographic data, the activity shifts toward technical services — for example 71.20.19.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 74.20.12— Attività di riprese aeree nel campo della fotografia(corrispondenza diretta)