ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 93.29.30— Gestione di apparecchi da intrattenimento che non consentono vincite in denaro funzionanti a moneta o a gettone(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- RATTIVITÀ ARTISTICHE, SPORTIVE, DI INTRATTENIMENTO E DIVERTIMENTO
- 93ATTIVITÀ SPORTIVE, DI INTRATTENIMENTO E DI DIVERTIMENTO
- 93.2ATTIVITÀ RICREATIVE E DI DIVERTIMENTO
- 93.29Altre attività ricreative e di divertimento
- 93.29.30Gestione di apparecchi che non consentono vincite in denaro funzionanti a moneta o a gettone
Frequently asked questions
Arcade hall with pinball and arcade machines that pay no cash prizes: 93.29.30?
Yes, if you operate coin- or token-operated amusement machines that do not pay out cash winnings. If the machines do pay cash winnings, the code to compare is 92.00.01.
eSports venue with gaming stations: 93.29.30 or fitness centre?
93.29.30 is the closest code if you run eSports or computer gaming venues as an entertainment business. A fitness centre or gym, on the other hand, falls within the scope of 93.13.09.
I install and operate pinball machines and foosball tables in third-party bars: does 93.29.30 apply?
Yes, 93.29.30 covers anyone who operates and maintains coin- or token-operated machines that pay no cash winnings, even when the machines are located on third-party premises. If the machines do pay cash winnings, the code changes to 92.00.01.
I'm opening a virtual reality venue with headsets and gaming stations: 93.29.30 or general entertainment?
The comparison is often with 93.29.99, since virtual reality tends to be classified among miscellaneous recreational activities. 93.29.30 is more appropriate when the venue revolves around coin- or token-operated machines and dedicated eSports or computer gaming areas.