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
- 93Attività sportive, di intrattenimento e divertimento
- 93.2Attività di intrattenimento e divertimento
- 93.29Attività di intrattenimento e divertimento n.c.a.
- 93.29.30Gestione di apparecchi da intrattenimento che non consentono vincite in denaro funzionanti a moneta o a gettone
Description
- operation (exploitation) of:
- coin-operated games
- token-operated games
- operation of computer rooms for playing computer games
- operation of self-service amusement devices (e.g. rocking chairs, horses, cars, spaceships)
Exclusion notes
Excluded from division 93:
- dramatic arts, music, other arts and entertainment (e.g. production of live theatrical presentations, concerts, opera or dance productions, other stage productions), see division 90
- operation of museums of all kinds, archaeological and historical sites and monuments, libraries, archives, botanical and zoological gardens, see division 91
- preservation of historical sites, see division 91
- activities of nature reserves, see division 91
Excluded from group 93.2:
- dramatic arts, music and other arts, see division 90
- sports activities, see 93.1
- activities related to the infrastructure and facilities for sports (e.g. swimming pools, playgrounds), see 93.11
Excluded from class 93.29:
- transport by cableways, ski-lifts and chairlifts, which may include the preparation of ski slopes, see 49.34
- fishing trips, see 50.10, 50.30
- provision of space and facilities for short-stay visitors in recreational parks, forests and camping grounds, see 55.30
- recreational camps, hunting and fishing camps, campsites and camping grounds, see 55.30
- beverage serving activities in nightclubs, dance floors and ballrooms, when carried out by separate units, see 56.30
- mobile food service activities, see 56.12
- activities of security personnel for events, concerts, fairs and exhibitions, see 80.01
- organisation of conferences, conventions and trade shows, see 82.30
- provision of services for events, fairs and exhibitions that are part of public order and safety activities, see 84.24
- theatrical and circus groups, see 90.20
- operation of arts facilities (e.g. concert halls, theatre halls, music venues, music clubs and similar facilities for live performances), see 90.31
- technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of artistic events, see 90.39
- operation of gambling or lottery games, see 92.00
- operation of sports facilities (e.g. swimming pools, skating rinks), see 93.11
- activities of water sports clubs (canoeing, rowing, sailing, etc.), see 93.12
- activities of amusement parks and theme parks, see 93.21
- activities of aqua parls or water parks, see 93.21
- activities of amusement parks and theme parks; permanent and site-based operation of a variety of attractions, e.g. mechanical rides, carousels, games, shooting galleries, shows, theme exhibits, see 93.21
Frequently asked questions
Arcade hall with pinball and arcade machines that pay no cash prizes: 93.29.30?
Yes, if you operate coin- or token-operated amusement machines that do not pay out cash winnings. If the machines do pay cash winnings, the code to compare is 92.00.01.
eSports venue with gaming stations: 93.29.30 or fitness centre?
93.29.30 is the closest code if you run eSports or computer gaming venues as an entertainment business. A fitness centre or gym, on the other hand, falls within the scope of 93.13.09.
I install and operate pinball machines and foosball tables in third-party bars: does 93.29.30 apply?
Yes, 93.29.30 covers anyone who operates and maintains coin- or token-operated machines that pay no cash winnings, even when the machines are located on third-party premises. If the machines do pay cash winnings, the code changes to 92.00.01.
I'm opening a virtual reality venue with headsets and gaming stations: 93.29.30 or general entertainment?
The comparison is often with 93.29.99, since virtual reality tends to be classified among miscellaneous recreational activities. 93.29.30 is more appropriate when the venue revolves around coin- or token-operated machines and dedicated eSports or computer gaming areas.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 93.29.30— Sale giochi e biliardi(corrispondenza diretta)