Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- 85Istruzione e formazione
- 85.5Altri servizi di istruzione e formazione
- 85.52.0Formazione culturale
- 85.52.01Corsi di danza
Description
- dance instruction
- activities of professional dance instructors and teachers
Exclusion notes
Excluded from group 85.5:
- formal educational activities as outlined in groups 85.1, 85.2, 85.3 and 85.4, in other words, pre-primary education, primary education, secondary education, post-secondary non-tertiary education or tertiary education, see 85.1, 85.2, 85.3, 85.4
Excluded from class 85.52:
- education activities of drama, fine arts, performing arts and photography schools which lead to qualifications at secondary, post-secondary non-tertiary or tertiary levels, see 85.3, 85.40
- foreign language instruction, see 85.59
- mediation activities, see 88.99
Frequently asked questions
Dance teacher with a VAT number: code 85.52.01 or dance hall 93.29.10?
85.52.01 if your activity is teaching people to dance — dance courses and instruction, even at a professional level. If instead you manage a dance floor or ballroom where people dance for entertainment, the classification is 93.29.10. Teaching stays here.
Dance school that also offers music and acting: a single code?
Usually not — they are separate codes. Dance falls under 85.52.01, while music, acting, and performing arts are covered by 85.52.09. Use as your primary code whichever activity generates the most revenue.
Competitive dance course: does it go under 85.52.01 or sports education?
85.52.01 when the emphasis is on teaching dance as an artistic and expressive discipline. If instead you teach a movement-based discipline with a sporting or competitive purpose closer to gymnastics, look at sports education under 85.51.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 85.52.01— Corsi di danza(corrispondenza diretta)