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
- 85.20.00Istruzione primaria
Description
- education provided by elementary schools
Exclusion notes
Excluded from class 85.20:
- 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
Frequently asked questions
Does a primary school — including state-equivalent private schools — use 85.20.00?
Yes. 85.20.00 covers education delivered by primary schools. It applies to institutions operating at this school level, whether public or state-accredited private, as long as the core activity is primary-level teaching.
What is the difference between primary education 85.20.00 and lower secondary education 85.31.10?
The difference is the level. 85.20.00 is primary school. 85.31.10 (85.31.10) is lower secondary school. A comprehensive school that spans multiple levels is classified by its predominant activity.
Should a school that also runs a nursery/kindergarten use 85.20.00 or 85.10.00?
It depends on the predominant activity. If the core of the operation is primary education, it is 85.20.00. The pre-primary component falls under 85.10.00. ISTAT separates the two levels precisely because they are distinct activities.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 85.20.00— Istruzione primaria: scuole elementari(corrispondenza diretta)