Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- SATTIVITÀ ARTISTICHE, SPORTIVE E DI DIVERTIMENTO
- 91Attività di biblioteche, archivi, musei e altre attività culturali
- 91.30.0Conservazione, restauro e altre attività di supporto al patrimonio culturale
- 91.30.02Creazione e gestione di apparecchiature multimediali per l'accompagnamento alle visite in musei e altri siti culturali
Description
- creation and operation of multimedia equipment (e.g. video guides, audio guides, radio guides) adapted for tours in museums and other cultural sites, including devices for the hearing impaired
- creation, adaptation, translation and dubbing of audio and video content for tours in museums and other cultural sites
Exclusion notes
Excluded from division 91:
- manufacture of musical instruments, see 32.20
- renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings, see 43.99
- retail sale of paintings and sculptures (activities of commercial art galleries), see 47.69
- retail sale of second-hand goods, see 47.79
- transport and storage activities, see division 52
- insurance activities, see division 66
- judicial auctions, see 69.10
- architectural activities to support the conservation and restoration of cultural heritage properties, see 71.11
- research activities, conservation sciences devoted to cultural heritage, see division 72
- activities of tourist guides and lecturers, see 79.90
- sports, amusement and recreation activities (e.g. the operation of bathing beaches and recreation parks), see division 93
- repair of musical instruments not considered cultural heritage and non-historical, see 95.29
Excluded from class 91.30:
- renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings, see 43.99
- architectural activities to support the conservation and restoration of cultural heritage properties, see 71.11
- conservation science (research and development activities devoted to cultural heritage), see division 72
- archaeological excavations, see 72.20
- cultural heritage education, see 85.52
- repair of furniture not considered cultural heritage and non-historical, see 95.24
- repair of musical instruments not considered cultural heritage and non-historical, see 95.29
Frequently asked questions
I create audio guides for museums: 91.30.02 or video production?
91.30.02 if the service is designed to accompany visits to museums or cultural sites, through audio guides, video guides, or content tailored to a specific tour. If you produce generic videos for various clients, compare with 59.11.00.
I translate texts and audio for museum visits — which code applies?
If translation, adaptation, and dubbing are part of a multimedia visit-guidance service, 91.30.02 is consistent. If you only do translation or interpreting without managing the device or the museum tour, look at 74.30.00.
I develop an app for a museum's guided tours: 91.30.02 or software development?
It depends on what you're really selling. If you create and manage the device and the content specifically designed to accompany the visit, 91.30.02 fits. If you're simply writing software on commission, as you would for any client, the closest code is 62.10.00.
I produce video guides with subtitles and sign language for hearing-impaired visitors — does this fall under 91.30.02?
Yes, 91.30.02 specifically includes devices and content adapted for the visit experience, including those for hearing-impaired visitors. If your activity is producing videos for various clients outside the museum visit context, look at 59.11.00.