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
- 85.31Istruzione secondaria di formazione generale
- 85.31.20Istruzione secondaria di formazione generale di secondo grado
Description
- upper general secondary education provided by e.g.:
- classical liceo
- scientific liceo
- linguistic liceo
- human sciences liceo
- music/dance liceo
- artistic liceo
Exclusion notes
Excluded from group 85.3:
- non-formal education and training, see 85.5
Excluded from class 85.31:
- non-formal education and training, see 85.5
Frequently asked questions
Does a classical, scientific, or language-focused high school (liceo) use 85.31.20?
Yes. 85.31.20 covers upper secondary general education of the liceo type, and the category lists classical, scientific, language, human sciences, music and dance, and arts high schools. It is the general academic upper secondary pathway.
Does a technical or vocational upper secondary institute use 85.31.20 or a different code?
Usually not, because 85.31.20 is for general liceo-type education. Upper secondary technical and vocational education follows different codes within the same division, dedicated to technical-vocational pathways. If your school is a general liceo, stay with 85.31.20.
What is the difference between a liceo 85.31.20 and lower secondary education 85.31.10?
The difference is the cycle. 85.31.20 is upper secondary school (liceo). 85.31.10 (85.31.10) is lower secondary school. Upper secondary here, lower secondary there.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 85.31.20— Istruzione secondaria di secondo grado di formazione generale: licei(corrispondenza diretta)