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
- 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
- 79.90.01Servizi di guida turistica
Description
- activities of independent tourist guides:
- in historical, artistic, cultural, museum, religious, architectural, artistic, archaeological and monumental fields
Exclusion notes
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 a tourist guide who takes visitors around museums and historic city centres — is that ATECO code 79.90.01 or the tourist escort code?
Yes, 79.90.01. Tourist guides explain historic, artistic, museum, religious, archaeological and monumental sites. It is a distinct profession from the tour escort, who coordinates the group and handles the travel logistics under 79.90.03.
I lead groups on hikes and trails in the natural environment, not in museums — do I need the tourist guide code or the nature guide code?
The nature guide code. For leading people in the outdoors the code is 79.90.02, designed for trekking and hiking guides. 79.90.01 applies to those who explain the historical, artistic and cultural heritage in urban and museum settings.
I'm a licensed independent tourist guide — does this code cover only self-employed work or also when I work with agencies?
It covers both: the description refers to the activities of independent tourist guides. The classification depends on what you do — leading visitors while explaining sites — not on who hires you. If instead you accompany the group by handling the practical aspects of the trip, that is 79.90.03.