ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 90.39.01— Attività nel campo della regia(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
- 90.0ATTIVITÀ CREATIVE, ARTISTICHE E DI INTRATTENIMENTO
- 90.02.0Attività di supporto alle rappresentazioni artistiche
- 90.02.02Attività nel campo della regia
Frequently asked questions
Does a freelance film or theatre director use 90.39.01?
Yes, if the service sold is film or theatre direction, dramaturgy, film promotion, or the creation of programmes for cinema and theatre. If you sell complete video production as a production company, see 59.11.00.
Director and actor on the same project: which code takes precedence?
It depends on the main activity you invoice. If you sell directing, use 90.39.01. If you sell acting as a performer or theatre company, the comparison shifts to 90.20.01.
I am a playwright and write the scripts for the shows I direct: 90.39.01 or literary creation?
If you sell the direction and dramaturgy of the show, you fall under 90.39.01, which explicitly mentions playwrights. If what you invoice is writing scripts as an author for third parties, that part falls under 90.11.09.