Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 79Attività di agenzie di viaggio, tour operator e altri servizi di prenotazione e attività connesse
- 79.90.0Altri servizi di prenotazione e attività connesse
- 79.90.04Altre attività di assistenza turistica
Description
- visitor assistance services:
- provision of travel information to visitors
- activities of tourism promotion
Exclusion notes
Excluded from division 79:
- intermediation service activities for passenger transport only, see 52.32
- intermediation service activities for accommodation only, see 55.40
- intermediation service activities for food and beverage service activities, see 56.40
- intermediation service activities for the rental of cars, motorhomes, and caravans, see 77.51
- intermediation service activities for amusement, sport and theatrical tickets, see 82.40
Excluded from class 79.90:
- fee-based reservation activities for passenger transport, see 52.32
- timeshare exchange services, see 55.40
- developing tourism marketing campaigns, see 73.11
- activities of travel agencies, see 79.11
- activities of tour operators, see 79.12
- organisation and management of events (e.g. meetings, conventions and conferences, including transport, accommodation, ticketing if managed by the organiser itself), see 82.30
- intermediation service activities for theatrical, sports, amusement and entertainment tickets, see 82.40
- activities of mountain guides, see 93.19
- activities of fishing guides, see 93.19
- activities of guides for underwater excursions, see 93.29
Frequently asked questions
I run a tourist information office and promote the local area — is that ATECO code 79.90.04 or travel agency?
Yes, 79.90.04. This category covers visitor assistance, the provision of tourist information and destination promotion. You are not selling or booking packages: for that you would need the travel agency code 79.11.00.
I assist tourists once they arrive at the destination, but I also do some group escorting — is that 79.90.04 or 79.90.03?
It depends on what predominates. If you provide information and assist visitors, you fall under 79.90.04; if instead you coordinate the group and handle travel arrangements, you move to 79.90.03. The distinction is group escorting versus information assistance.
I handle tourist promotion for a destination on behalf of a public body — is this the right code or is it a generic marketing service?
Usually 79.90.04, because the code description explicitly mentions tourist promotion activities. The key is that the focus is on tourism and the visitor. If instead you personally show visitors around sites during a visit, that is the tourist guide code 79.90.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 79.90.19— Altri servizi di prenotazione e altre attività di assistenza turistica non svolte dalle agenzie di viaggio nca(rimappatura complessa)