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
- 84.12Regolamentazione dei servizi di assistenza sanitaria, istruzione, servizi culturali e di altri servizi sociali
- 84.12.20Regolamentazione dei servizi di istruzione
Exclusion notes
Excluded from class 84.12:
- sewerage, refuse disposal and remediation activities, see divisions 37, 38, 39
- compulsory social security activities, see 84.30
- education activities, see section Q
- human health-related activities, see division 86
- museums and other cultural institutions, see division 91
- activities of government-operated libraries and archives, see 91.1
- sporting or other recreational activities, see division 93
Frequently asked questions
Does a regional school authority or education inspectorate belong under 84.12.20 or under the education codes in division 85?
84.12.20. The public body that plans, oversees and funds the school system belongs here. Schools that provide instruction fall under division 85 — for example 85.20.00 for primary education. The inspectorate regulates; the school teaches.
What is the difference between 84.12.20 and 84.12.40: where does education end and culture and social services begin?
It depends on the subject of the public policy. Code 84.12.20 regulates schools and training; code 84.12.40 (84.12.40) regulates culture, recreational activities and other social services, including grants to artists. If your office handles school programmes, stay in 84.12.20; if it manages funding for theatres, libraries or cultural events, move to 84.12.40.
Does a municipality that directly runs a public nursery school use 84.12.20?
No, not for that activity. Running a school means delivering education, so the correct code is 85.10.00 for pre-primary education. Code 84.12.20 covers the regulatory and planning function exercised by the public authority over the school system — not the day-to-day management of an individual school.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 84.12.20— Regolamentazione dell'attività degli organismi preposti all'istruzione(corrispondenza diretta)