Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- UATTIVITÀ DI FAMIGLIE E CONVIVENZE COME DATORI DI LAVORO PER PERSONALE DOMESTICO E PRODUZIONE DI BENI E SERVIZI INDIFFERENZIATI PER USO PROPRIO DA PARTE DI FAMIGLIE E CONVIVENZE
- 98Produzione di beni e di servizi indifferenziati per uso proprio da parte di famiglie e convivenze
- 98.20.00Produzione di servizi indifferenziati per uso proprio da parte di famiglie e convivenze
Exclusion notes
Excluded from class 98.20:
- households also engaged in the production of multiple goods for subsistence purposes: they are classified to the undifferentiated subsistence goods-producing activities of households
Frequently asked questions
Services carried out at home for one's own family — 98.20.00?
If the household also produces goods for its own use, should I use 98.20.00 or 98.10.00?
Pick whichever best describes the actual situation. 98.20.00 covers services for own use; if the question is about self-produced goods — such as home-grown produce or objects made for the household — the nearby code is 98.10.00.
Does a family that employs a housekeeper for their own home fall under 98.20.00?
No. When you pay and direct someone hired to work in the home, the household becomes a domestic employer and should use 97.00.90. 98.20.00 applies to services that household members perform themselves, without employing anyone.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 98.20.00— Produzione di servizi indifferenziati per uso proprio da parte di famiglie e convivenze(corrispondenza diretta)