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
- NATTIVITÀ PROFESSIONALI, SCIENTIFICHE E TECNICHE
- 72Ricerca scientifica e sviluppo
- 72.20.0Ricerca e sviluppo sperimentale nel campo delle scienze sociali e umanistiche
- 72.20.01Ricerca e sviluppo sperimentale nel campo dell'archeologia
Description
- research and development on archaeology
- archaeological excavations
- activities of archaeologists, including:
- on-site archaeological assistance during archaeological excavation operations
- post-excavation activities of studying the archeological finds found during archaeological excavation operations
Exclusion notes
- research and experimental development activities in the field of cultural heritage conservation science, see 72.10.22
Excluded from division 72:
- market research and public opinion polling, see 73.20
Excluded from class 72.20:
- research and experimental development activities in the field of cultural heritage conservation science, see 72.10
- market research and public opinion polling, see 73.20
Frequently asked questions
Freelance archaeologist carrying out excavations and on-site supervision: is ATECO code 72.20.01 correct?
Yes, 72.20.01 covers archaeological research, excavations, on-site archaeological supervision during digging operations, and post-excavation study of finds. It is the dedicated code for archaeology within the R&D class for social sciences and humanities.
I carry out laboratory analysis on finds for conservation purposes: do I stay on 72.20.01 or move to cultural heritage diagnostics?
If the activity is scientific diagnostics of materials and conservation, the code is 72.10.22, which the exclusions of 72.20.01 explicitly separate from archaeology. 72.20.01 remains for excavation, site research, and the study of finds as an archaeological activity.
Historical and humanities research beyond archaeology: is a different code needed alongside 72.20.01?
Yes. For history, literature, philosophy, and other social and humanities sciences the reference is 72.20.09. 72.20.01 is limited to archaeology and excavation.