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
- 85.32.0Istruzione secondaria professionale
- 85.32.02Istruzione secondaria professionale erogata da scuole di volo
Description
- education activities of schools for professional pilots (including instruction for drone pilots)
- education activities of flying schools issuing commercial certificates and permits
Exclusion notes
Excluded from group 85.3:
- non-formal education and training, see 85.5
Excluded from class 85.32:
- technical and vocational post-secondary non-tertiary education, see 85.33
- technical and vocational higher education, see 85.40
- non-formal vocational education and training, e.g.:
- non-formal training courses, provided in support of or as an alternative to formal education, of a non-continuous nature, of short duration and/or low intensity, as defined in ISCED-P 2011, see 85.5
- performing arts instruction for recreation, hobby and self-development purposes, see 85.52
- education activities of driving schools not intended for occupational drivers, see 85.53
- job training forming part of social work activities without accommodation, see 88.10, 88.99
Frequently asked questions
Flight school for professional pilots: ATECO code 85.32.02 or 85.53.00?
85.32.02 when the school trains professional pilots and issues commercial certificates or licences. If the flying courses do not lead to professional qualifications, the activity falls under 85.53.00. What matters is the purpose of the certificate, not the aircraft used.
Course for drone pilots leading to a professional licence: does it fall under 85.32.02?
Yes, 85.32.02 includes training for drone pilots when it is intended for professional use. If instead you provide generic technical training on technologies and systems without issuing a pilot qualification, look at vocational courses under 85.59.20.
I administer qualifying exams and tests for pilots but do not deliver the training: same code?
No. If you organise exams and assessments for regulated professions such as pilots without delivering the teaching itself, the activity is education support services under 85.69.09. 85.32.02 applies to the school that actually teaches and trains the pilots.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 85.32.02— Scuole di volo che rilasciano brevetti o patenti commerciali(corrispondenza diretta)