The income of influencers and content creator after the new ATECO code falls under the category of self-employment
As of January 1, 2025, influencers have their own fiscal and social security regulations thanks to the introduction of the new ATECO code 73.11.03, as marketing and commercial promotion professionals (https://www.agenziaentrate.gov.it/portale/web/guest/strumenti/codici-attivita-e-tributo/codici-attivita-ateco).
Influencers and content creator have helped redefine the concepts of marketing and communication.
The increasing spread of social networks and online platforms (including Instagram, TikTok, and YouTube) has contributed to the emergence of this figure, potentially capable of shaping opinions, influencing purchases, and creating trends.
In Italy, this sector has seen the rise of more than 100,000 individuals active on these online channels, despite the lack of a regulatory framework, both fiscal and social security-related, until recently.
The introduction of the new ATECO code 73.11.03 implies that income earned by influencers is classified as self-employment income under Article 53 of the TUIR, with the possible application of the flat-rate tax regime, provided the legal conditions are met.
More established influencer and content creator activities may lead to the adoption of the analytical regime, thus requiring ordinary accounting, and potentially the establishment of a company with this specific business activity.
From a social security perspective, the contribution regime of the INPS Separate Management is likely to apply, although case-by-case analysis is necessary (see the case of the “agent” influencer, which was recently addressed by judicial rulings).
Influencers’ and content creators’ income under the new ATECO code, therefore, needs to be monitored for tax and social security compliance.
The tax return form to be submitted will be the REDDITI form, possibly supplemented by the IRAP/IVA/ISA declaration if the individual is a natural person.
If the influencer’s activity is carried out in a corporate form, the REDDITI SC/IRAP/IVA/ISA form must be prepared and submitted, along with the balance sheet and explanatory notes.
Circular no. 44 of 2025 from INPS provides guidelines on the social security and contribution framework for content creators, including influencers. The document establishes how existing regulations should be applied to these digital professions, considering variables such as activity methods and work organization. The digital content creation sector is rapidly growing, with a turnover of €4.06 billion in Italy in 2024 and a 33% increase in influencer marketing spending.
INPS emphasizes the importance of regularizing the work of these professionals, offering guidelines to navigate the social security system. The circular describes the activities of content creators as the production of “virtual” media content (written, video, audio) for digital platforms. It also clarifies that content creators, such as influencers, YouTubers, TikTokers, and similar professionals, must be categorized under the ATECO code 73.11.03, introduced in January 2025.
Regarding social security regulations, INPS establishes that if the activity is organized as a business, the regulations for the commercial sector apply, with mandatory registration with the Chamber of Commerce and enrollment in the special autonomous management. In other cases, if the activity is professional and not entrepreneurial, the social security contribution should go to INPS’s Separate Management. If the activities are artistic or related to entertainment, the Pension Fund for Performing Arts Workers (FPLS) applies.
In summary, INPS aims to create a regulatory framework that allows content creators and influencers to operate legally while ensuring their social security and tax positions are properly protected.
The income of influencers and content creators after the new ATECO code falls under the category of self-employment.
The Firm is available to open the VAT number and assist the influencer and content creator with all the administrative, tax, and social security aspects of their work, providing all the necessary planning and following up with the interested party.
