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.
- 93.29.9Altre attività di intrattenimento e divertimento n.c.a.
- 93.29.91Gestione di attrazioni e attività di spettacolo in forma itinerante
Description
- operation of mechanical rides, games and shows by independent providers (e.g. at fairgrounds, festivals, Christmas markets)
- non-permanent and non-site-based operation of a variety of attractions
Exclusion notes
- activities of amusement parks and theme parks, see 93.21.00
- permanent and site-based operation of a variety of attractions, e.g. mechanical rides, carousels, games, shooting galleries, shows, theme exhibits, see 93.21.00
- activities of aqua parls or water parks, see 93.21.00
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
Travelling rides for fairs and local festivals: 93.29.91?
Yes, if you operate travelling rides or shows using dismountable or non-permanent equipment. If you manage a permanent venue with fixed attractions on-site, see 93.21.00.
Stage and equipment rental for a fairground ride: 93.29.91?
Only if you actually operate the travelling ride or show. If you rent out structures, stages, or equipment for events without running the show yourself, compare with 77.39.92.
I run a travelling circus with performers: 93.29.91 or performing arts?
For the management of travelling rides and shows at fairs and town squares, 93.29.91 is consistent. If the core activity is the artistic performance itself, the comparison shifts to 90.20.09.
I tour a single attraction — a dismountable Ferris wheel — to seasonal funfairs: does 93.29.91 apply?
Yes, 93.29.91 is precisely for operators who move dismountable attractions between fairs, local festivals, and markets. If the same attraction were fixed at a permanent site inside a park, the code would be 93.21.00.