Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- HTRASPORTO E MAGAZZINAGGIO
- 53Attività postali e di corriere
- 53.20.00Altre attività postali e di corriere
Description
- pickup, sorting, transport and delivery (domestic (national) or international) of letter post and (mail-type) parcels and packages by businesses operating outside the scope of a universal service obligation. One or more modes of transport may be involved and the activity may be carried out with either self-owned (private) transport or via public transport.
- pony express services
- home delivery services, including food
Exclusion notes
Excluded from class 53.20:
- transport of freight, see (according to mode of transport) 49.20, 49.41, 50.20, 50.40, 51.21, 51.22
- freight rail transport, see 49.20
- freight transport by road, see 49.41
- delivery of furniture, can include unpacking and installation, see 49.41
- sea and coastal freight water transport, see 50.20
- inland freight water transport, see 50.40
- freight air transport, see 51.21
- freight space transport, see 51.22
- home delivery of prepared meals, if performed by the same unit, which prepares the meals, see division 56
Frequently asked questions
I work as a delivery rider for food orders — is this the right ATECO code?
Yes, home delivery — including food delivery — and express messenger (pony express) services fall under 53.20.00. The platform that takes the order, however, does not deliver anything itself: it uses 53.30.00, because it intermediates rather than delivers.
Private courier or universal postal service — which code do I choose?
If you operate outside the universal service obligation — as a private courier or express messenger — the code is 53.20.00. The universal postal service provider uses 53.10.00.
I deliver parcels with my own van — is that courier or freight forwarding?
Collection, sorting, and delivery of letters and parcels is courier activity, i.e. 53.20.00. If instead you organise transport on the client's behalf, complete with transport documents and multimodal arrangements, that is freight forwarding: 52.26.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 53.20.00— Altre attività postali e di corriere senza obbligo di servizio universale(unito da più codici)