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
- 85.3Istruzione secondaria e post-secondaria non terziaria
- 85.33.00Istruzione post-secondaria non terziaria
Description
- regional vocational training after the attainment of an ISCED-P 2011 level 3 qualification or diploma
- education and training provided by Istruzione e Formazione Tecnica Superiore (IFTS)
Exclusion notes
- regional post-compulsory vocational training lasting 1-3 years, see 85.32.09
- higher level technical education, see 85.40.10
Excluded from group 85.3:
- non-formal education and training, see 85.5
Excluded from class 85.33:
- regional post-compulsory vocational training lasting 1-3 years, see 85.32
- technical and vocational higher education, see 85.40
- higher level technical education, see 85.40
- non-formal education and training, see 85.5
Frequently asked questions
IFTS course after upper secondary school: ATECO code 85.33.00 or ITS Academy 85.40.10?
85.33.00 for IFTS courses (Higher Technical Education and Training — Istruzione e Formazione Tecnica Superiore). ITS Academy programmes fall instead under tertiary education at 85.40.10. These are two distinct levels: the database explicitly lists ITS as an exclusion from 85.33.00.
Regional post-qualification training: is it 85.33.00 or 85.32.09?
85.33.00 when the course begins after the student has obtained a secondary-level qualification or diploma. Regional post-compulsory training lasting one to three years stays instead under 85.32.09. The student's level on entry to the course is the deciding factor.
Non-university higher technical pathway: does it fall under 85.33.00?
Usually yes, if it is a post-diploma IFTS programme. If instead you deliver short-cycle tertiary courses similar to ITS pathways, the correct classification is 85.40.10. 85.33.00 sits below the tertiary threshold.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 85.41.00— Istruzione e formazione tecnica superiore (IFTS)(corrispondenza diretta)