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
- 85.20Istruzione primaria
Description
Notes from sub-category 85.20.00:
- education provided by elementary schools
Exclusion notes
- non-formal education and training regardless the age or field of education, see 85.5
- child day-care activities, including day nurseries for pupils, see 88.91