R
R - ATECO Codes Arts, Entertainment and Recreation
Section R covers arts, cultural, sports and entertainment activities: from division 90 (artistic creation, acting, directing, independent journalism and blogging) to division 91 covering libraries and museums, through to gambling in division 92 and sports activities in division 93. Many of these occupations are set up as sole traders with a VAT number, often in the flat-rate regime and contributing to the INPS separate management. The rules on profitability coefficient and contributions vary considerably depending on the code chosen.
- ATECO 2025 codes
- 37
- Flat-rate eligible
- 37 of 37
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
90.11.01ATECO Code Independent Journalists90.11.02ATECO Code Independent Bloggers90.11.09ATECO Code Other Literary Creation and Musical Composition Activities90.12.00ATECO Code Visual Arts Creation Activities90.13.00ATECO Code Other Artistic Creation Activities90.20.01ATECO Code Acting Activities90.20.09ATECO Code Other Performing Arts and Artistic Performances Activities90.31.00ATECO Code Operation of Arts Facilities and Venues90.39.01ATECO Code Directing Activities90.39.09ATECO Code Other Support Activities for Performing Arts and Artistic Performances N.e.c.91.11.00ATECO Code Library Activities91.12.00ATECO Code Archives Activities91.21.00ATECO Code Museums and Collections Activities91.22.00ATECO Code Operation of Historical Sites and Buildings91.30.01ATECO Code Conservation and Restoration of Cultural Heritage91.30.02ATECO Code Creation and Management of Multimedia Equipment for Guided Visits to Museums and Other Cultural Sites91.30.09ATECO Code Other Support Activities for Cultural Heritage91.41.00ATECO Code Botanical Gardens and Zoos Activities91.42.00ATECO Code Nature Reserves and National Parks Activities93.11.10ATECO Code Operation of Swimming Pools93.11.90ATECO Code Operation of Other Sports Facilities93.12.00ATECO Code Activities of Sports Clubs93.13.01ATECO Code for Yoga, Pilates and Tai Chi Studio Activities93.13.09ATECO Code for Other Fitness Centre Activities93.19.10ATECO Code for Activities of Sports Organisations and Bodies and Promotion of Sporting Events93.19.91ATECO Code for Scuba Tank Refilling Activities93.19.92ATECO Code for Mountain Guide Activities93.19.93ATECO Code for Fishing Guide Activities93.19.99ATECO Code for Other Miscellaneous Sports Activities N.e.c.93.21.00ATECO Code for Amusement Park and Theme Park Activities93.29.10ATECO Code for Operation of Dance Floors and Dance Halls93.29.20ATECO Code for Operation of Beach Facilities93.29.30ATECO Code for Operation of Coin- or Token-Operated Amusement Machines That Do Not Dispense Cash Prizes93.29.91ATECO Code for Operation of Travelling Fairground Attractions and Entertainment Activities93.29.99ATECO Code for Other Entertainment and Amusement Activities N.e.c.Frequently asked questions
What profitability coefficient applies to artistic activities in the flat-rate regime?
It depends on the nature of the code. Professional and intellectual services (journalists, bloggers, actors, directors, artists) normally fall under services with a coefficient of 78%, while some artistic and show-support activities apply 67%. On the income calculated in this way the 15% substitute tax is paid, reduced to 5% for the first five years if you meet the new-business requirements. You can see how much you would net with your code and calculate your taxes.
Which INPS fund does an artist or journalist with a VAT number enrol in?
Those who carry out these activities independently and have no dedicated professional fund enrol in the INPS separate management, with a rate of around 26.07% in 2025. Journalists enrolled with the Register pay instead into INPGI, which has now been absorbed into INPS but operates under its own rules. Under the flat-rate regime contributions are calculated on taxable income — that is, revenue multiplied by the profitability coefficient.
How do contributions work for sports instructors and collaborators after the sports reform?
For collaborators in the amateur sports sector there is an exemption threshold: compensation up to €5,000 per year is exempt from contributions. On the portion above that threshold contributions are paid to the separate management, and until 2027 the taxable base is reduced by 50%. If instead you register a VAT number as a personal trainer or sports instructor under the flat-rate regime, the standard flat-rate rules apply with enrolment in the separate management on the full taxable income.