Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- 85Istruzione e formazione
- 85.5Altri servizi di istruzione e formazione
- 85.59Altri servizi di istruzione e formazione n.c.a.
- 85.59.9Altri servizi vari di istruzione e formazione n.c.a.
- 85.59.99Tutti gli altri servizi vari di istruzione e formazione n.c.a.
Description
- academic tutoring
- other tutoring
- remedial courses
- sewing courses
- relaxation courses:
- meditation courses
- breathing techniques
- courses on stress and anxiety relief techniques
- oenology courses
- family life courses (e.g. parent-child courses)
- training on plant protection products
- organisation of non-formal educational activities in farms open to visitors
- education courses on healthy lifestyles
- survival training
- public speaking training
- speed-reading instruction
- training on mycology
Exclusion notes
Excluded from group 85.5:
- formal educational activities as outlined in groups 85.1, 85.2, 85.3 and 85.4, in other words, pre-primary education, primary education, secondary education, post-secondary non-tertiary education or tertiary education, see 85.1, 85.2, 85.3, 85.4
Excluded from class 85.59:
- formal adult literacy programmes, see 85.20
- general secondary education, see 85.31
- technical and vocational secondary education and training, see 85.32
- sports and recreation education, see 85.51
- yoga or pilates instruction, see 85.51
- cultural education, see 85.52
- traditional, complementary and alternative medicine activities, see 86.96
- body treatment techniques, e.g. shiatsu, Thai massage, watsu, tui na, qigong, see 86.99
- entertainment activities in retirement homes, see 93.29
- animal therapy activities, i.e. hippotherapy, see 86.99
- training of pet animals, see 96.99
- other personal service activities n.e.c., see 96.99
Frequently asked questions
Tutoring and after-school support: ATECO code 85.59.99 or educational consulting 85.69.01?
85.59.99 covers tutoring, private lessons, remedial courses and academic support, because you are the one doing the teaching. If instead you offer guidance and counselling without delivering instruction, the correct code is 85.69.01. Direct teaching stays here.
Wine-appreciation or sewing course: does it really fall under 85.59.99?
Yes, the official list for 85.59.99 includes oenology, sewing, relaxation and meditation courses, mycology and educational farm visits. If you teach music or art, the correct classification is cultural education under 85.52.09.
Meditation and stress-management course: is it 85.59.99 or movement education?
85.59.99, because relaxation, meditation, breathing and stress-reduction courses are listed here. Structured somatic disciplines such as Feldenkrais have their own code, 85.59.91.