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
- JATTIVITÀ EDITORIALI, TRASMISSIONI RADIOFONICHE E PRODUZIONE E DISTRIBUZIONE DI CONTENUTI
- 58Attività editoriali
- 58.2Edizione di software
- 58.29.00Edizione di altri software
Description
- publishing of other software, including:
- operating systems
- business and other applications (e.g. distributed ledger technology (DLT), financial technologies software)
- cybersecurity software
- modelling software
- publishing of instant messaging or satellite geolocation applications
- intermediation service activities for software publishing and software downloads
Exclusion notes
Excluded from division 58:
- printing, see 18.1
- mass reproduction of recorded media, see 18.20
- production of motion pictures, videos and movies, publishing of music and production of original (sound) master recordings, see division 59
- obtaining rights from publishers to broadcast and distribute content, see division 60
- computer programming activities, see division 62
- influencer marketing, see division 73
Excluded from class 58.29:
- reproduction of software, see 18.20
- retail sale of non-customised software on physical media, see 47.40
- publishing of video games, see 58.21
- online provision of software, not associated with publishing, see 60.39
- operation of online gaming / video game sites, not associated with publishing, see 60.39
- development of software, not associated with publishing, see 62.10
- translation or adaptation of non-customised software for a particular market on a fee or contract basis, see 62.10
- application hosting, see 63.10
- use of published software for the provision of financial and insurance activities, see section L
Frequently asked questions
Is 58.29.00 right for me if I sell my own software or app?
Yes, this code makes sense when the activity is not simply writing code for a client but consists of publishing and commercially exploiting a software product: licences, subscriptions, downloads, apps, updates, or digital products distributed to multiple users. If instead you work on commission and deliver code to the client, the most natural comparison is usually with 62.10.00 - Attività di programmazione informatica.
If I develop free apps that earn money through advertising, is a software code enough?
It depends on what actually generates the revenue. If the app is the product and advertising is simply how you monetise it, 58.29.00 can remain plausible. If instead the work shifts to selling ad space, running campaigns, affiliate deals, or promotional content, you may also need to consider advertising or influencer-marketing codes. This is one of those cases where it is worth separating the software product, advertising, and content activities.
I publish my own video game — does 58.29.00 still apply or is there a dedicated code?
Only if the product is not properly a game. 58.29.00 covers software publishing in the broad sense (operating systems, business applications, management systems), but for video games there is a dedicated code: 58.21.00 - Edizione di videogiochi, valid for any platform and also covering in-game and in-app purchases made by the publisher. If you publish a game and monetise it, that is the more precise reference.
I manage databases, directories, or collections of online content — does that still belong here?
Usually not. 58.29.00 concerns software published as a product. If what you publish is lists, directories, text collections, or other editorial content — even in digital format — the closest code is 58.19.00 - Altre attività editoriali, esclusa l'edizione di software. The key question is whether you are selling a program or a published piece of content.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 58.29.00— Edizione di altri software a pacchetto (esclusi giochi per computer)(unito da più codici)