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
- 74.20.1Attività fotografiche specializzate
- 74.20.11Attività fotografiche fornite da fotoreporter
Description
- activities of photojournalists
- activities of photojournalists, not self-publishing their own created content
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 am a freelance photojournalist and my photos are published by newspapers: does 74.20.11 or 74.20.19 apply?
The 74.20.11 code applies if you are an independent photojournalist whose images are published by third parties (news outlets, agencies). The deciding factor is the journalistic context: you are documenting a news story or event. If you shoot commercial photography, portraits, or wedding services instead, you fall under 74.20.19.
A photojournalist who self-publishes content on their own website: does 74.20.11 still apply?
No — the classification draws a line between a photojournalist who licenses shots to third parties and one who self-publishes. The 74.20.11 code specifically covers those who do NOT publish their own content. If your work is primarily online editorial self-publishing, also look at 74.20.19 for the photographic production side.
I do both news photography for newspapers and some commercial shoots: which code should I use as my primary?
As a rule, you look at the activity that generates the most revenue. If news photography sold to third parties is the majority, stay on 74.20.11; if portraits, events, and advertising photography dominate, move to 74.20.19. The 74.20.11 code is a narrow niche focused on press reportage.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 74.20.11— Attività di fotoreporter(corrispondenza diretta)