ATECO Codes – Sports Activities, Amusement, and Recreation
Division 93 covers those who work in sport and physical entertainment: management of gyms, swimming pools, and sports facilities, fitness clubs and centres, yoga and Pilates studios, as well as roles such as mountain guide and fishing guide. For those who open a VAT number under these codes the flat-rate regime applies a 67% profitability coefficient, so taxes are calculated on 67% of receipts. Most of these professionals pay contributions to INPS Separate Management.
- ATECO 2025 codes
- 16
- Flat-rate eligible
- 16 of 16
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
93.11.10Operation of swimming poolsFlat-rate67%93.11.90Operation of other sports facilitiesFlat-rate67%93.12.00Activities of sports clubsFlat-rate67%93.13.01Yoga, Pilates and Tai Chi studiosFlat-rate67%93.13.09Other fitness facilitiesFlat-rate67%93.19.10Activities of sports organisations and bodies, and promotion of sporting eventsFlat-rate67%93.19.91Scuba tank refilling servicesFlat-rate67%93.19.92Mountain guiding activitiesFlat-rate67%93.19.93Fishing guide activitiesFlat-rate67%93.19.99Other miscellaneous sports activities n.e.c.Flat-rate67%93.21.00Activities of amusement parks and theme parksFlat-rate67%93.29.10Operation of dance floors and dance hallsFlat-rate67%93.29.20Operation of beach resorts and bathing establishmentsFlat-rate67%93.29.30Operation of coin- or token-operated amusement machines (no cash prizes)Flat-rate67%93.29.91Operation of travelling fairs and itinerant entertainment showsFlat-rate67%93.29.99Other miscellaneous amusement and entertainment activities n.e.c.Flat-rate67%
Frequently asked questions
What profitability coefficient applies to ATECO codes in group 93 under the flat-rate scheme?
Almost all codes in division 93 (gyms, fitness centres, yoga and Pilates studios, mountain guides) fall under the 67% coefficient. This means that on every €1,000 received you pay the substitute tax on €670, while €330 is recognised as a flat-rate cost. The rate is 5% for the first five years if you meet the start-up requirements, then 15%. You can see what you keep with our tax calculator.
Do I need to register with INPS Separate Management if I work as an instructor or personal trainer?
Yes. Instructors, personal trainers, and sports guides without a dedicated professional pension fund pay contributions to INPS Separate Management. The 2025 rate is 26.07% on taxable income, dropping to 24% if you already have another compulsory pension cover, for example through an employment contract. There are no fixed minimum contributions: you pay in proportion to what you earn.
Is it better to open a VAT number or to collaborate with a sports association (ASD)?
It depends on who your clients are. If you work with gyms or clubs structured as amateur sports associations (ASD) or sports companies (SSD), you may be able to take advantage of the amateur sports worker framework, with an exemption up to €5,000 and no tax up to €15,000 per year. If instead you work independently, invoice private clients, or work with commercial facilities, you need a VAT number — typically with a code from group 93 and the flat-rate scheme. Many instructors use both channels in the same year.