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
- 58.21.00Edizione di videogiochi
Description
- publishing of video games for all platforms and all devices
- provision of online game in-game and in-app purchases by the publisher, for all users, including subscribers
- intermediation service activities for video game software publishing
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 58.21:
- reproduction of video game software, see 18.20
- retail sale of non-customised video game software on physical media, see 47.40
- operation of video game streaming sites for viewing only, see 60.20
- operation of online gaming / video game sites, not associated with publishing, see 60.39
- development of video game software, on behalf of others, see 62.10
- application hosting, see 63.10
- operation of gambling sites, see 92.00
Frequently asked questions
I develop an indie game and publish it myself on Steam — code 58.21.00 or 62.10.00?
58.21.00 when you publish and commercially exploit the game: publishing on any platform, in-game and in-app purchases managed by the publisher. If instead you write video-game code on commission for others, that is programming, code 62.10.00.
I sell a business management software application I wrote — does that fall under 58.21.00?
No. 58.21.00 is exclusively for video games. A software application or management system published as a product falls under other software publishing, code 58.29.00.
I act as an intermediary to publish games developed by other studios — does 58.21.00 apply?
Yes. The code includes intermediation service activities for video-game software publishing. You remain within 58.21.00 even when you do not develop the game yourself but handle its publication.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 58.21.00— Edizione di giochi per computer(unito da più codici)