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
- 85.59Altri servizi di istruzione e formazione n.c.a.
- 85.59.20Corsi di formazione e corsi di aggiornamento professionale
Description
- computer training (e.g. general computer use, programming courses, use of computer applications)
- professional examination review courses
- security, including cyber security training
- general or specialised training on occupational safety at workplace
- fire-prevention and fire-fighting training
- first aid and basic life support training
- lifeguard training
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 85.59:
- formal adult literacy programmes, see 85.20
- general secondary education, see 85.31
- technical and vocational secondary education and training, see 85.32
- sports and recreation education, see 85.51
- yoga or pilates instruction, see 85.51
- cultural education, see 85.52
- traditional, complementary and alternative medicine activities, see 86.96
- body treatment techniques, e.g. shiatsu, Thai massage, watsu, tui na, qigong, see 86.99
- entertainment activities in retirement homes, see 93.29
- animal therapy activities, i.e. hippotherapy, see 86.99
- training of pet animals, see 96.99
- other personal service activities n.e.c., see 96.99
Frequently asked questions
Workplace health and safety training course: ATECO code 85.59.20?
Yes, general and specialist workplace health and safety training — fire safety, first aid, workers' safety representative (RLS), and safety manager (RSPP) courses — are all listed under 85.59.20. If instead the course trains professional drivers, for example in forklift operation, the classification is the professional driving school entry 85.32.03.
Programming or software training course: does it fall under 85.59.20 or tutoring?
85.59.20, because IT training — from basic computer-use courses to programming and application training — is explicitly included here. If instead you give private remedial coaching on school subjects, see 85.59.99.
Preparation courses for professional licensing exams: is that 85.59.20?
Yes, courses that prepare candidates for professional licensing exams fall under 85.59.20. This is distinct from administering exams and tests for regulated professions, which is an educational support service covered by 85.69.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 85.59.20— Corsi di formazione e corsi di aggiornamento professionale(unito da più codici)