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.
- 85.59.10Corsi di lingua straniera
Description
- language instruction and conversational skills instruction
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
I teach English privately: ATECO code 85.59.10 or tutoring 85.59.99?
85.59.10 when you teach a foreign language and conversation as a standalone language course. Private tutoring and academic catch-up coaching on school subjects — including language when it is remedial — fall instead under 85.59.99. The nature of the course makes the difference.
Language school with evening courses for adults: does it fall under 85.59.10?
Yes, language and conversation courses for adults are the core of 85.59.10. If instead the language courses are delivered by a community learning centre (università popolare) alongside other activities, there is a specific entry for community learning centres: 85.59.30.
Language teaching or translation: same VAT registration?
No, they are different activities. Teaching a language is 85.59.10; translating texts or providing interpreting services is 74.30.00. If you do both, choose as your primary code whichever is predominant.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 85.59.30— Scuole e corsi di lingua(corrispondenza diretta)