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
- 85.10.00Istruzione prescolastica
Description
- pre-primary education
Exclusion notes
- activities of day nurseries for pupils, see 88.91.00
Excluded from class 85.10:
- child day-care activities, see 88.91
Frequently asked questions
Does a state-accredited kindergarten (scuola dell'infanzia paritaria) fall under 85.10.00 or under day nursery 88.91?
85.10.00. Kindergarten, which provides pre-primary education to children before primary school, is classified here. Day nurseries for very young children, which provide day care rather than education, fall under 88.91.00, as the code's exclusion note explicitly states. Kindergarten as schooling here, nursery as childcare there.
What is the difference between pre-primary education 85.10.00 and primary education 85.20.00?
The distinction lies in the school level. 85.10.00 covers kindergarten, before compulsory schooling begins. 85.20.00 (85.20.00) covers primary school. If children are of pre-school age, choose 85.10.00; once they start primary school, the classification moves to 85.20.00.
Does a day nursery or micro-nursery fall under 85.10.00?
No. Day nurseries are excluded from 85.10.00 and fall under 88.91.00, within social care activities. 85.10.00 is reserved for kindergartens that provide pre-primary education.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 85.10.00— Istruzione di grado preparatorio: scuole dell'infanzia, scuole speciali collegate a quelle primarie(unito da più codici)