Tax Democracy

ATECO code 73.1

Advertising

PUBBLICITÀ

ATECO code73.1

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

78%

Classification

  • NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
  • 73Attività di pubblicità, ricerche di mercato e pubbliche relazioni
  • 73.1Pubblicità

Description

Notes from sub-category 73.11.01:

  • provision of a full range of advertising services (i.e. through in-house capabilities or subcontracting), including advice, creative services, production of advertising material
  • planning and organising advertising and marketing campaigns
  • placing advertisements in the media
  • conceptual work on advertising messages
  • creation of advertising campaigns:
  • creating and placing advertising, planning social media marketing campaigns in newspapers, periodicals, radio, television, over the internet and other media
  • creating and placing of outdoor advertising (e.g. billboards, panels, bulletins and frames, window dressing, showroom design, car and bus carding)
  • design of stands and other display structures and sites
  • advertising design activities

Notes from sub-category 73.11.02:

  • managing the course of advertising campaigns
  • realisation of advertising campaigns:
  • aerial advertising
  • distribution or delivery of advertising material or samples
  • conducting marketing campaigns and other advertising services:
  • promotion of products
  • promotion of motion pictures and other audiovisual productions
  • merchandising
  • point-of-sale marketing
  • direct mail advertising
  • marketing consulting

Notes from sub-category 73.11.03:

  • influencer marketing:
  • activities of specialised advertising agencies that focus their advertising campaigns on the involvement of influencers
  • activities of influencer marketers that conduct influencer marketing campaigns

Notes from sub-category 73.12.00:

  • media representation, i.e. sale or resale of time and space for various media soliciting advertising
  • sale of advertising space by intermediaries

Exclusion notes

Excluded from division 73:

  • activities by which income is generated by advertising are classified according to the actual activity (e.g. publishing of advertising newspapers)
  • sale of advertising time or space directly by owners of the time or space (publishers, etc.), see the corresponding activity class

Excluded from class 73.11:

  • manufacturing of advertising material, see section C depending on the type of material
  • manufacturing of stands for fairs and exhibitions and of product displays, see section C depending on the type of material
  • installation of stands for fairs and exhibitions, see 43.32
  • publishing of advertising material, see 58.19
  • production of commercial messages for television and film, see 59.11
  • production of commercial product videos, including production of videos for social networks, see 59.11
  • publishing of contents that include video (e.g. by influencers, bloggers and vloggers), see 59.11
  • production of commercial messages for radio, see 59.20
  • content distribution (sharing) platforms, including blogs and wiki sites, social network sites, and operation of online gaming/video game sites, independent of publishing the games, see 60.39
  • market research and public opinion polling, see 73.20
  • provision of advice, guidance and operational assistance, to businesses and other organisations on public relations and communication, see 73.30
  • public relations and communication activities, see 73.30
  • advertising photography, see 74.20
  • tourism promotion activities, see 79.90
  • postal and mailing activities, see 82.10
  • activities of convention and trade show organisers, see 82.30
  • activities of bloggers, whose content is published by a third party, see 90.11
  • activities of influencers appearing in vlogs, see 90.20
  • advertising services used to fund predominant activities of the business which may be provided free of charge, see predominant activity

Excluded from class 73.12:

  • public relations and communication activities, see 73.30
  • sale of advertising time or space directly by owners of the time or space (publishers, etc.), see the corresponding activity class

Excluded from sub-category 73.11.01:

  • influencer marketing, see 73.11.03

Excluded from sub-category 73.11.02:

  • influencer marketing, see 73.11.03

Excluded from sub-category 73.11.03:

  • activities of content creators, including digital content creators, publishing non-video contents, see 58.19.00
  • publishing texts and photographs and other contents without video by influencers or bloggers, see 58.19.00
  • activities of content creators publishing video contents, see 59.11.00
  • publishing of contents that include video (e.g. by influencers, bloggers and vloggers), see 59.11.00
  • planning social media marketing campaigns, see 73.11.01
  • activities of influencers appearing in vlogs, see 90.20.09

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