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
- TALTRE ATTIVITÀ DI SERVIZI
- 96Attività di servizi alla persona
- 96.30.0Servizi funerari e attività connesse
- 96.30.01Servizi di pompe funebri
Description
- preparing the human dead for burial or cremation; embalming and morticians' services
- managing formalities relating to burial and incineration of human corpses associated with morticians' services
- transport of human remains
Exclusion notes
- managing formalities relating to burial and incineration of human corpses not associated with morticians' services, see 96.30.09
Excluded from class 96.30:
- cemetery gardening, see 81.30
- religious funeral service activities, see 94.91
- funeral activities for pet animals, including burial services, see 96.30
Frequently asked questions
Does a funeral home use 96.30.01 or 96.30.09?
Use 96.30.01 when the activity involves funeral home services: preparation of the deceased, formalities related to the funeral service, and transport of remains, ashes or human relics. 96.30.09 covers related funeral services that are not strictly funeral home operations.
What if I only handle funeral paperwork, without operating a funeral home?
The database separates funeral formalities not connected to a funeral home: in that case the comparison should be made with 96.30.09.
I display and sell coffins, urns and cemetery articles in my funeral home shop — do I need an additional code?
The funeral service itself, including preparation of the deceased, related formalities and transport, remains 96.30.01. When the sale of coffins, urns and cemetery articles becomes a genuine retail activity in its own right, that part is compared with 47.78.92 and can be registered as a secondary activity.