Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Calculate your taxes
Classification
- 84Amministrazione pubblica e difesa; assicurazione sociale obbligatoria
- 84.1Amministrazione dello Stato e delle politiche economiche, sociali e ambientali della comunità
- 84.13Regolamentazione delle attività che contribuiscono a una più efficiente gestione delle attività economiche
- 84.13.60Regolamentazione dei servizi connessi al turismo
Exclusion notes
Excluded from class 84.13:
- activities of the monetary supervisory authority by the central bank, see 64.11
- financial supervisory authority of financial service activities except insurance and pension funding (not by the central bank), see 66.11
- financial supervisory authority of insurance and pension funding (not by the central bank), see 66.29
- research and experimental development activities, see division 72
- activities of chambers of commerce, e.g. activities of regional unions of chambers of commerce with the purpose of representing the common interests of the chamber system within the relevant regional territory, see 94.11
- activities of organisations between Italian and foreign enterprises, e.g. activities of chambers of commerce between Italian and foreign enterprises for the purpose of fostering and contributing to the development of economic and trade relations between Italy and other countries, see 94.11
Frequently asked questions
Does a regional tourism department or regional tourism promotion agency fall under 84.13.60?
Yes, when the core function is to regulate and plan public tourism policies. 84.13.60 is the dedicated ATECO code for tourism within the regulation of economic services. Entities that sell travel packages or manage accommodation are classified elsewhere, under operational tourism services and lodging.
What is the difference between 84.13.60 and the trade and restaurant regulation code 84.13.50?
84.13.60 is specific to tourism; 84.13.50 (84.13.50) covers trade, accommodation, and catering in general. If the office promotes a tourism destination and regulates the sector, use 84.13.60; if it issues commercial licences and hospitality permits, use 84.13.50.
Does a local promotion body (pro loco) or a territorial promotion organisation use 84.13.60?
It depends on the nature of the activity. 84.13.60 covers the public regulation of tourism by the competent authority. A promotion agency that actually organises travel or booking services falls instead under the codes for travel agencies and tour operators, for example 79.11.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 84.13.80— Regolamentazione degli affari e servizi concernenti il turismo(corrispondenza diretta)