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
- 96.30.02Servizi di sepoltura
Description
- burial of human corpses and related activities:
- providing burial services
- providing exhumation and extumation services
- moving coffins within cemeteries
- maintenance of graves and mausoleums
Exclusion notes
- funeral activities for pet animals, including burial 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
Do burial, exhumation and disinterment fall under 96.30.02?
Yes, 96.30.02 covers burial services, interments, entombments, exhumations, disinterments, internal cemetery transfers, and the maintenance of graves or mausoleums.
Is cremation covered by 96.30.02?
No, for cremation or incineration the most appropriate comparison is 96.30.09. 96.30.02 is limited to burial services and related cemetery activities.
I maintain graves but also look after the lawns and flowerbeds in the cemetery — does 96.30.02 still apply?
Maintenance of graves and mausoleums falls within 96.30.02. However, if the core work is tending to green areas, mowing and maintaining garden zones, that part is read as landscape care under 81.30.00.
I provide burial and cremation for pets as well: is it the same code as for human burial?
No. Funeral services for animals, including burial and cremation, are excluded from 96.30.02 and fall under 96.30.09. This code applies only to the burial of people and related cemetery activities.