Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- 85Istruzione e formazione
- 85.5Altri servizi di istruzione e formazione
- 85.51.0Formazione sportiva e ricreativa
- 85.51.01Insegnamento di pilates fornito da insegnanti e istruttori indipendenti
Description
- pilates instruction
Exclusion notes
Excluded from group 85.5:
- formal educational activities as outlined in groups 85.1, 85.2, 85.3 and 85.4, in other words, pre-primary education, primary education, secondary education, post-secondary non-tertiary education or tertiary education, see 85.1, 85.2, 85.3, 85.4
Excluded from class 85.51:
- activities provided by academic schools, colleges and universities, see 85.40
- cultural education, see 85.52
- sports training by sports clubs, see 93.12
- fitness instruction provided by fitness centres, yoga studios and similar facilities, see 93.13
Frequently asked questions
I teach Pilates as a self-employed professional: ATECO code 85.51.01 or Pilates studio 93.13.01?
85.51.01 if you teach Pilates as an independent instructor, meaning you deliver the class as a personal service. If instead you run a facility — an equipped studio where people practise Pilates or yoga — the correct classification is 93.13.01. The key question is whether you are selling instruction or access to a facility.
Pilates and yoga together: same code 85.51.01?
No for yoga. 85.51.01 is specific to Pilates instruction; yoga taught by an independent instructor falls under sports education at 85.51.09, which explicitly lists yoga among its disciplines. If you primarily teach one of the two, choose the code for whichever is predominant.
Online Pilates lessons from home: does 85.51.01 still apply?
Yes, the delivery channel does not change the code. It remains 85.51.01 as long as the activity is Pilates instruction by an independent instructor. If you also offer mindful-movement education courses such as Feldenkrais, those have a dedicated code: 85.59.91.