Tax Democracy

ATECO code 90.01.01

Performing arts — acting

ATTIVITÀ NEL CAMPO DELLA RECITAZIONE

ATECO code90.01.01

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 90.20.01Attività nel campo della recitazione(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
  • 90.0ATTIVITÀ CREATIVE, ARTISTICHE E DI INTRATTENIMENTO
  • 90.01.0Rappresentazioni artistiche
  • 90.01.01Attività nel campo della recitazione

Frequently asked questions

Does a freelance actor use 90.20.01 even when appearing in video content?
Yes, if the service sold is acting or performing as an independent actor — whether live or in audiovisual content. If you sell complete video production, including filming, editing and a finished product, see 59.11.00.
Do stand-up comedians and theatre companies fall under 90.20.01?
Yes, when the activity is acting, running a theatre company or performing as a performing-arts artist. If the service is organising festivals, stages, lighting or production support, the relevant code is 90.39.09.
I am an actor but I also teach acting classes: do I need a second code?
Stage or video acting stays under 90.20.01. When you sell acting lessons and theatre workshops, that part is education: the closest code is 85.52.09.
I am the artistic director of a theatre festival: 90.20.01 or event organisation?
Artistic direction of festivals and performance series is covered by 90.20.01. However, if your work is organising the event itself — from logistics to set design — the reference shifts to 90.39.09.

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