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
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 90Attività di creazione artistica e rappresentazioni artistiche
- 90.3Attività di supporto alle creazioni e alle arti performative e rappresentazioni artistiche
- 90.39.0Altre attività di supporto alle arti performative e alle rappresentazioni artistiche
- 90.39.01Attività nel campo della regia
Description
- activities of film and theatre directors, dramaturges, film promoters and programmes creators
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 90.39:
- production of motion pictures, including digital distribution, for direct projection in theatres or for broadcasting or streaming, see 59.1
- broadcasting of live performances and events, see 60.20
- activities of personal theatrical or artistic agents or agencies, see 74.99
- casting activities, see 78.10
- organisation of conferences, conventions and trade shows, see 82.30
- activities of performing artists and groups, see 90.20
- activities of producers or promoters of sporting events, with or without facilities, see 93.19
- technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of non-artistic events, see 93.29
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 90.02.02— Attività nel campo della regia(corrispondenza diretta)