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
- 79.90.03Altri servizi di accompagnamento turistico
Description
- assistance services provided by tour guides (excluding activities of nature guides):
- handling practices and carrying out bureaucratic, administrative and logistical paperwork related to the trip
- coordination and support for the implementation of the travel program, providing general information about the trip and locations visited
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'm a tour escort who accompanies the group throughout the entire trip and handles the logistics — is that ATECO code 79.90.03 or the tourist guide code?
Yes, 79.90.03. The tour escort coordinates the group, takes care of administrative and logistical arrangements, and provides general travel information. Someone who explains museums and monuments in detail is a tourist guide 79.90.01.
I escort groups but also lead nature excursions — do I stay on 79.90.03 or do I need the nature guide code?
It depends on which activity predominates. Code 79.90.03 explicitly excludes accompaniment in natural environments, which has its own code at 79.90.02. If you primarily lead groups on trails as a trekking guide, that is the correct reference; 79.90.03 remains for general trip coordination.
I only handle the administrative and logistical side of the trip on behalf of the group, without physically accompanying them — is that still 79.90.03?
Usually yes, as long as the service is assistance in support of accompanying the group. The code description explicitly mentions handling administrative and logistical arrangements for the trip within 79.90.03. If the work shifts towards providing tourist information and promotion to visitors, refer to 79.90.04.