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
- KTELECOMUNICAZIONI, PROGRAMMAZIONE E CONSULENZA INFORMATICA, INFRASTRUTTURE INFORMATICHE E ALTRE ATTIVITÀ DEI SERVIZI D'INFORMAZIONE
- 61Telecomunicazioni
- 61.90Altre attività di telecomunicazioni
- 61.90.20Erogazione di servizi di messaggistica e di notifica
Description
- transmission via the internet of text messaging (SMS)
- Voice Over Internet Protocol (VOIP), text messaging (SMS), advanced data services (SMS+, MMS+) and provision of SMS push services provision, without operating facilities for the transmission of data
- provision of notification services (e.g. SMS bank alerts, advertising)
Exclusion notes
Excluded from division 61:
- motion picture, audiovisual, television programme, and sound recording production and post-production activities, including services to convert audio and video content into streaming formats, see division 59
- activities of broadcasting and provision of audio and video streaming or download distribution services, see division 60
Excluded from class 61.90:
- provision of internet access by operators of telecommunication infrastructure, see 61.10
- reselling of telecommunication services and intermediation services for telecommunication, see 61.20
Frequently asked questions
I offer a bulk SMS sending and notification service for businesses — is that code 61.90.20 or a software code?
61.90.20. The code covers Internet-based SMS transmission, VoIP, advanced data services, and notifications (for example, banking alerts). If instead you develop the software that manages the sending and sell it as a product, the comparison is with 58.29.00.
I send advertising notifications via push SMS — does that fall under 61.90.20 or under advertising?
61.90.20 when the activity is the technical transmission of messages and notifications, including advertising ones, as described by the code. If instead you sell campaigns and manage advertising space, the comparison shifts towards advertising, for example 73.12.00.
I offer VoIP but do not own the network equipment — can I use 61.90.20?
Yes. The code covers VoIP, SMS, and push services specifically without managing the data transmission equipment. Internet access connectivity has its own separate code, 61.90.10.