ATECO Code for Content Creator and Influencer

The digital world is evolving rapidly, and so is the regulatory framework. On February 19, 2025, INPS published Circular No. 44, which introduces new provisions and clarifies some previously unclear aspects for content creators and influencers in Italy . Let's see in detail what changes.

Content Creator and Influencer: who are they according to INPS?

INPS defines the activity of a content creator as follows: " The creation of digital content refers to the production of written content, images, video and audio recordings, or live-produced content that is made available through digital social networking platforms. Therefore, the activity is primarily characterized by creative activity and the production of 'virtual' media content and the subsequent making of this content available to the public through digital platforms ."

Therefore, for INPS, the term "content creator" refers to a broad category of people who create and publish digital content on online platforms, including:

• Influencer (the commercial exploitation of one's image and acquired following mainly consists of promoting goods or services in exchange for money or other benefits)
• YouTuber
• Streamer
• Podcaster
• Instagrammer
• TikToker
• Blogger and Vlogger
• Pro Gamers and cyber athletes who practice eSports (if they possess the characteristics of an influencer, they can fall into the influencer category)

Those who fall into one of these categories and monetize their online activity may be subject to specific tax and social security obligations .

This definition highlights a fundamental point: how is this type of activity remunerated? Content creators can generate income not only through direct payment for a service, but also by exploiting various monetization methods , such as sponsorships, advertising, donations from followers, and the sale of products or merchandise. Furthermore, they can receive compensation directly from platforms , based on the number of views or agreements with brands.

VAT number for Content Creators and Influencers: when to open one?

The obligation to open a VAT number for content creators depends on the continuity and regularity of the activity carried out, regardless of reaching the €5,000 threshold. According to the INPS Circular:

• If the activity is occasional , there is no obligation to have a VAT number, unless the earnings exceed 5,000 euros per year, at which point registration with the INPS Separate Management is mandatory.
• If the activity is habitual , the compensation must be declared as income from self-employment , therefore it is necessary to open a VAT number, with the possibility of adhering to the flat-rate regime if the requirements are met.

The new ATECO code for Content Creators and Influencers

From January 1, 2025 , INPS has introduced a new ATECO code 73.11.03 for influencer marketing and content creation activities, which will however be operational from April 1, 2025.

This code specifically distinguishes those who monetize through digital content and sponsorships , simplifying the tax and social security recognition of the profession.

INPS Contributions for Content Creators

Let's get to the heart of the matter: depending on the type of activity performed , content creators may be subject to different contribution schemes!

INPS Separate Management

Those who work as freelancers without a business structure must register for this type of contribution scheme.

INPS Management for Retailers

Those who manage organized activities, such as the sale of merchandising, advertising banners, or paid digital content, must register with the Chamber of Commerce using the corresponding ATECO code.

Pension Fund for Performing Arts Workers (FPLS)

If the content creator assumes the role of advertising actor, director, model, or carries out artistic, cultural, entertainment , or audiovisual production activities for promotional purposes, the obligation to be insured with FPLS arises.

VAT number for Content Creators: Why is the Forfettario Regime advantageous?

The flat-rate tax regime is an advantageous option for those starting out as content creators, thanks to the preferential taxation and simplified accounting.

What are the main requirements to access it? We list them here as a reminder, but you can read them in more detail in our article on Requirements and thresholds for the flat-rate tax regime 2025.

• Annual revenue up to 85,000 euros
• No participation in partnerships
• No prevailing subordinate activity.

With the flat tax regime, a substitute tax of 15 % or 5% is applied for the first 5 years on the taxable income, calculated with a profitability coefficient of 78% for the ATECO code 73.11.03.