Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 79Attività di agenzie di viaggio, tour operator e altri servizi di prenotazione e attività connesse
- 79.90.0Altri servizi di prenotazione e attività connesse
- 79.90.02Servizi di accompagnamento in ambiente naturale
Description
- activities of independent nature (environmental) guides who lead groups of tourists in the natural environment
Exclusion notes
- activities of mountain guides, see 93.19.92
- activities of fishing guides, see 93.19.93
- activities of guides for underwater excursions, see 93.29.99
Excluded from division 79:
- intermediation service activities for passenger transport only, see 52.32
- intermediation service activities for accommodation only, see 55.40
- intermediation service activities for food and beverage service activities, see 56.40
- intermediation service activities for the rental of cars, motorhomes, and caravans, see 77.51
- intermediation service activities for amusement, sport and theatrical tickets, see 82.40
Excluded from class 79.90:
- fee-based reservation activities for passenger transport, see 52.32
- timeshare exchange services, see 55.40
- developing tourism marketing campaigns, see 73.11
- activities of travel agencies, see 79.11
- activities of tour operators, see 79.12
- organisation and management of events (e.g. meetings, conventions and conferences, including transport, accommodation, ticketing if managed by the organiser itself), see 82.30
- intermediation service activities for theatrical, sports, amusement and entertainment tickets, see 82.40
- activities of mountain guides, see 93.19
- activities of fishing guides, see 93.19
- activities of guides for underwater excursions, see 93.29
Frequently asked questions
I'm an environmental and trekking guide who leads groups on trails — is the new ATECO code 79.90.02 the right one?
Yes. 79.90.02 was designed for guiding in natural environments, i.e. independent trekking guides who lead tourists in the outdoors. If instead you explain museums and historic centres, the reference is the tourist guide code 79.90.01.
I work as a mountain guide on via ferrata routes and high-altitude terrain — does that fall under nature guiding or does it have its own code?
It has its own code. The classification explicitly excludes mountain guiding from 79.90.02 and redirects it to 93.19.92. Code 79.90.02 covers non-technical trekking accompaniment, not alpine climbing with ropes and technical equipment.
I guide people on sport-fishing excursions along rivers — is that nature accompaniment or a separate sporting activity?
It is a separate activity. Fishing guides are excluded from 79.90.02 and directed to 93.19.93. Code 79.90.02 remains for general nature accompaniment, while underwater excursions fall elsewhere under recreational activities.