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
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 90Attività di creazione artistica e rappresentazioni artistiche
- 90.20.0Attività di arti performative e rappresentazioni artistiche
- 90.20.01Attività nel campo della recitazione
Description
- live stage productions (theatrical presentations):
- activities of performing groups, e.g. theatre or acting companies
- activities of performing artists, e.g. actors (including stand-up comedians)
- artistic direction of cultural festivals and reviews
- activities of independent actors appearing in video and audiovisual content of all kinds
Exclusion notes
Excluded from division 90:
- motion picture and video production/distribution, see 59.11, 59.12, 59.13
- motion picture projection, see 59.14
- radio and television broadcasting, see 60.10, 60.20
- photographic activities, see 74.20
- cultural education (non-academic teaching of instrument playing, painting, acting, dancing, etc.), see 85.52
- operation of museums of all kinds, archaeological and historical sites and monuments, libraries, archives, botanical and zoological gardens, see division 91
- preservation of historical sites, see division 91
- activities of nature reserves, see division 91
- conservation and restoration of cultural heritage, see 91.30
- gambling and betting activities, see 92.00
- sports, amusement and recreation activities, see division 93
Excluded from class 90.20:
- publishing texts and photographs and other contents without video by influencers or bloggers, see 58.19
- production of video and audio visual content, including vlogs, see 59.11
- influencer marketing, see 73.11
- activities of personal theatrical or artistic agents or agencies, see 74.99
- casting activities, see 78.10
- activities of bloggers not self-publishing their own created content, see 90.11
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 90.01.01— Attività nel campo della recitazione(corrispondenza diretta)