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
- 85.40Istruzione terziaria
- 85.40.20Istruzione terziaria universitaria di primo, secondo e terzo ciclo e a ciclo unico
Description
- education and training courses based on programmes at ISCED-P 2011 levels 6, 7 and 8
- first-cycle studies open to applicants with a secondary school leaving certificate and leading to a first-degree qualification
- second-cycle studies open to applicants holding at least a first-cycle qualification and leading to a second-cycle qualification
- comprehensive master's degree courses open to applicants holding a secondary school leaving certificate and leading to a second-cycle qualification
- postgraduate studies open to applicants who have completed at least first-cycle studies and leading to a postgraduate qualification
- third-cycle studies (training for doctoral students) open to applicants holding at least second-cycle studies and leading to a third-cycle qualification
- higher vocational and professional education and training programmes at ISCED-P 2011 level 6 and ISCED-P 2011 level 7, for example:
- programmes leading to master craftsmen qualifications
- programmes leading to language mediator qualifications
- education activities of performing arts schools providing tertiary education
- adult or continuing education programmes equivalent in complexity of content to the education given in education activities already classified at this level
- master courses at ISCED-P 2011 level 6, 7 and 8
- other courses at ISCED-P 2011 level 6, 7 and 8
Exclusion notes
Excluded from class 85.40:
- non-formal education and training, see 85.5
Frequently asked questions
University degree or master's programme: ATECO code 85.40.20?
Yes, 85.40.20 covers university programmes at first, second, and third cycle, single-cycle degrees, doctorates, and master's courses at ISCED levels 6, 7, and 8. If instead you deliver a non-university tertiary pathway such as an ITS Academy, the correct code is 85.40.10.
Conservatoire or academy of fine arts (AFAM): how is it classified?
85.40.20 includes first- and second-level academic programmes at institutions within the Higher Arts, Music, and Dance Education system (AFAM). This differs from non-academic music or art courses, which fall under cultural education at 85.52.09.
Higher school for language mediators: is it 85.40.20 or a language course?
85.40.20, because courses leading to the qualification of language mediator are explicitly listed in this category at tertiary level. A straightforward foreign language course without a university qualification is instead 85.59.10.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 85.42.00— Istruzione universitaria e post-universitaria; accademie e conservatori(diviso in più codici)
