ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 91.22.00— Attività di luoghi e monumenti storici(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
- 91.0ATTIVITÀ DI BIBLIOTECHE, ARCHIVI, MUSEI ED ALTRE ATTIVITÀ CULTURALI
- 91.03.00Gestione di luoghi e monumenti storici e attrazioni simili
Frequently asked questions
I manage visits to an archaeological site: 91.22.00 or tourist guide?
91.22.00 if you manage the archaeological site or monument open to visitors. If you accompany visitors as a guide without managing the site, the code to compare is 79.90.01.
Does the restoration of a historic building fall under 91.22.00?
No, 91.22.00 concerns the management and conservation of a visitable historic site or monument. Technical restoration of a historic asset most often falls under 91.30.01.
I manage a historic castle open to the public but also rent it out for weddings and events: do I stay on 91.22.00?
For the visitor access and conservation side of the castle, yes — 91.22.00 is the right code. If events become the predominant activity, meaning you mainly organise and sell ceremonies and receptions, you should look at 82.30.09 for that part.
I also run the bookshop and souvenir stand inside the site: does that fall under 91.22.00 or is it retail trade?
Usually the management of the site remains under 91.22.00 and the bookshop is an ancillary service to the visit. If the sale of books, gifts and souvenirs becomes a standalone shop with its own accounts, that part should be treated as retail trade rather than as management of the monument.