Division 90: Arts creation and performing arts activities

Section S, Arts, sports and recreation. 10 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 90Arts creation and performing arts activities

    This division includes arts creation and performing arts activities and the operation of facilities and provision of services to meet cultural and entertainment interests. This includes the production and promotion of, and participation in, live performances, events or exhibits intended for public viewing; the provision of artistic, creative or technical skills for the production of artistic products, live performances and events.

    Excludes

    • motion picture and video production/distribution, see 59.11, 59.12, 59.1359.1159.1259.13
    • motion picture projection, see 59.1459.14
    • radio and television broadcasting, see 60.10, 60.2060.1060.20
    • photographic activities, see 74.2074.20
    • cultural education (non-academic teaching of instrument playing, painting, acting, dancing, etc.), see 85.5285.52
    • operation of museums of all kinds, archaeological and historical sites and monuments, libraries, archives, botanical and zoological gardens, see division 9191
    • preservation of historical sites, see division 9191
    • activities of nature reserves, see division 9191
    • conservation and restoration of cultural heritage, see 91.3091.30
    • gambling and betting activities, see 92.0092.00
    • sports, amusement and recreation activities, see division 9393
  2. 90.1Arts creation activities
    ISTAT explanatory notes ›

    This group includes activities in literary creation, musical composition, visual arts creation and related activities.

  3. 90.11Literary creation and musical composition activities
    ISTAT explanatory notes ›

    Excludes

    • (re)production, distribution of books and music, see section JJ
    • publishing texts and photographs and other contents without video by influencers or bloggers, see 58.1958.19
    • production of vlogs, see 59.1159.11
    • translators working on book editing, see 74.3074.30
    • activities of independent musicians and actors participating in video and audiovisual content of all kinds, see 90.2090.20
  4. 90.11.0Literary creation and musical composition activities
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in activities of independent journalists, activities of independent bloggers and other literary creation and musical composition activities.
  5. 90.11.01Activities of independent journalists
    From ATECO 2022: 90.03.01 Attività dei giornalisti indipendenti (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of journalists whose content is published by a third party
  6. 90.11.02Activities of independent bloggers
    From ATECO 2022: 90.03.09 Altre creazioni artistiche e letterarie (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of bloggers whose content is published by a third party

    Excludes

    • publishing texts and photographs and other contents without video by influencers or bloggers, see 58.19.0058.19.00
    • production of vlogs, see 59.11.0059.11.00
  7. 90.11.09Other literary creation and musical composition activities
    From ATECO 2022: 90.03.09 Altre creazioni artistiche e letterarie (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of individual writers, for all subjects including fictional writing etc.
    • musical composition
    • texts and compositions writing on behalf of someone else
    • activities of scriptwriting

    Also includes

    • technical writing
  8. 90.12Visual arts creation activities
    ISTAT explanatory notes ›

    This class includes the activities of creation and production of works of the visual arts.

    Excludes

    • manufacture of statues, other than artistic originals, see 23.7023.70
    • motion picture and video production, see 59.11, 59.1259.1159.12
    • operation of cinemas, see 59.1459.14
    • photographic activities, see 74.2074.20
    • activities of personal theatrical or artistic agents or agencies, see 74.9974.99
    • casting activities, see 78.1078.10
    • intermediation service activities for theatrical, sport, amusement and entertainment tickets, see 82.4082.40
    • choreography activities, see 90.1390.13
    • creation and presentation of light and sound shows, see 93.2993.29
  9. 90.12.0Visual arts creation activities
  10. 90.12.00Visual arts creation activities
    From ATECO 2022: 90.03.09 Altre creazioni artistiche e letterarie (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of independent artists, e.g.:
      • sculptors
      • painters
      • cartoonists
      • caricaturists
      • engravers
      • etchers
    • activities of independent calligraphers:
      • calligraphy services for weddings (wedding invitations etc.)
      • calligraphy services for other ceremonies (baptisms or name-giving ceremonies, communions, confirmations, graduations etc.)
      • calligraphy services for businesses (logos, business cards, labels etc.)
      • medieval calligraphy services
      • digital lettering
    • digital forms of visual arts creation
    • creations of art featuring light installations
  11. 90.13Other arts creation activities
    ISTAT explanatory notes ›

    Excludes

    • renovation, renewal, reconstruction and retrofitting of historical and archaeological sites and buildings, see 43.9943.99
    • operation of museums of all kinds, see 91.2191.21
    • repair of furniture not considered cultural heritage and non-historical, see 95.2495.24
  12. 90.13.0Other arts creation activities
  13. 90.13.00Other arts creation activities
    From ATECO 2022: 90.03.09 Altre creazioni artistiche e letterarie (all from here)
    ISTAT explanatory notes ›

    Includes

    • choreography activities
  14. 90.2Activities of performing arts
  15. 90.20Activities of performing arts
    ISTAT explanatory notes ›

    This class includes activities in the performing arts and related activities.

    Excludes

    • publishing texts and photographs and other contents without video by influencers or bloggers, see 58.1958.19
    • production of video and audio visual content, including vlogs, see 59.1159.11
    • influencer marketing, see 73.1173.11
    • activities of personal theatrical or artistic agents or agencies, see 74.9974.99
    • casting activities, see 78.1078.10
    • activities of bloggers not self-publishing their own created content, see 90.1190.11
  16. 90.20.0Activities of performing arts
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in activities of acting and other activities of performing arts.
  17. 90.20.01Activities of acting
    From ATECO 2022: 90.01.01 Attività nel campo della recitazione (all from here)
    ISTAT explanatory notes ›

    Includes

    • live stage productions (theatrical presentations):
      • activities of performing groups, e.g. theatre or acting companies
      • activities of performing artists, e.g. actors (including stand-up comedians)
    • artistic direction of cultural festivals and reviews

    Also includes

    • activities of independent actors appearing in video and audiovisual content of all kinds
  18. 90.20.09Other activities of performing arts
    From ATECO 2022: 90.01.09 Altre rappresentazioni artistiche (all from here)
    ISTAT explanatory notes ›

    Includes

    • live stage productions (concerts, operas, dances and others):
      • activities of performing groups, circuses or companies, orchestras or bands
      • activities of performing artists, e.g. dancers, musicians (including activities of independent musicians), conductors
    • historical reenactment activities

    Also includes

    • activities of photo models
    • activities of independent musicians appearing in video and audiovisual content of all kinds
    • operation of performing arts facilities for own ensemble
    • activities of influencers appearing in vlogs published by a third party
  19. 90.3Support activities to arts creation and performing arts
    ISTAT explanatory notes ›

    This group includes support activities to arts creation and performing arts.

    It includes activities supporting the production of theatre, opera and ballet performances, musicals, events and others, activities of producers of artistic performances, inside or outside the premises.

  20. 90.31Operation of arts facilities and sites
    ISTAT explanatory notes ›

    Excludes

    • retail sale of paintings and sculptures (activities of commercial art galleries), see 47.6947.69
    • activities of bars, pubs and similar facilities which predominantly serve beverages, which may include the provision of live music and dance activities, see 56.3056.30
    • operation of cinemas, see 59.1459.14
    • intermediation service activities for theatrical, sport, amusement and entertainment tickets, see 82.4082.40
    • operation of arts facilities for own ensemble, see 90.2090.20
    • operation of museums of all kinds, see 91.2191.21
    • operation of dance floors and ballrooms where beverage serving is not the main activity, see 93.2993.29
  21. 90.31.0Operation of arts facilities and sites
  22. 90.31.00Operation of arts facilities and sites
    From ATECO 2022: 90.04.00 Gestione di teatri, sale da concerto e altre strutture artistiche (all from here)
    ISTAT explanatory notes ›

    Includes

    • operation of arts facilities (e.g. concert halls, theatre halls and cultural centres)
    • operation of arts facilities which support artistic creation in visual arts

    Also includes

    • operation of music venues, music clubs and similar facilities for live performances
  23. 90.39Other support activities to arts and performing arts
    ISTAT explanatory notes ›

    Excludes

    • production of motion pictures, including digital distribution, for direct projection in theatres or for broadcasting or streaming, see 59.159.1
    • broadcasting of live performances and events, see 60.2060.20
    • activities of personal theatrical or artistic agents or agencies, see 74.9974.99
    • casting activities, see 78.1078.10
    • organisation of conferences, conventions and trade shows, see 82.3082.30
    • activities of performing artists and groups, see 90.2090.20
    • activities of producers or promoters of sporting events, with or without facilities, see 93.1993.19
    • technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of non-artistic events, see 93.2993.29
  24. 90.39.0Other support activities to arts and performing arts
    ISTAT explanatory notes ›

    Implementation rule

    • The activities included in this category are subdivided in activities of directing and other support activities to arts and performing arts n.e.c.
  25. 90.39.01Activities of directing
    From ATECO 2022: 90.02.02 Attività nel campo della regia (all from here)
    ISTAT explanatory notes ›

    Includes

    • activities of film and theatre directors, dramaturges, film promoters and programmes creators
  26. 90.39.09Other support activities to arts and performing arts n.e.c.
    From ATECO 2022: 90.02.01 Noleggio con operatore di strutture ed attrezzature per manifestazioni e spettacoli (in part) · 90.02.09 Altre attività di supporto alle rappresentazioni artistiche (in part) · 90.03.09 Altre creazioni artistiche e letterarie (in part)
    ISTAT explanatory notes ›

    Includes

    • support activities to the performing arts for production of live stage presentations (e.g. theatrical presentations, concerts, opera, dance and other stage productions):
      • activities of producers, stage-set designers and builders, scene shifters, lighting engineers, etc.
    • organisation of cultural and entertainment events (e.g. film festivals, music and dance festivals)
    • organisation of fashion shows
    • activities of propmen

    Also includes

    • activities of producers or promoters of live arts events
    • technical planning, supply, setting-up and operation of audiovisual equipment and special effects associated with the organisation of artistic events
    • other support activities to arts and performing arts n.e.c., e.g. setting-up of lights and sound equipment associated with the organisation of artistic events
    • consulting regarding exhibition design for independent artists

Source and disclaimer

The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.

Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0

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