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
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.2Attività di supporto ai trasporti
- 52.25.0Servizi di logistica
- 52.25.09Altri servizi di logistica
Description
- activities of distribution centres
- pickup of goods and grouping for shipping
- goods handling operations (e.g. temporary crating and packing goods into boxes for the purpose of warehousing or for protecting them during transport, unpacking, sampling, weighing of goods)
Exclusion notes
Excluded from group 52.2:
- intermediation service activities for freight transport, see 52.31
- intermediation service activities for passenger transport, see 52.32
- remote surveillance activities, see 80.09
Excluded from class 52.25:
- freight forwarding, see 52.26
- ship brokerage - includes taking care of the entry and clearance of ships, as an intermediary between shipowners and shippers or receivers of goods, see 52.31
- courier activities, see 53.20
- provision of motor, marine, aviation and transport insurance, see 65.12
- management consultancy for companies' logistics, see 70.20
- logistics consulting activities, i.e. planning, designing and supporting operations of transport, warehousing and distribution, see 70.20
Frequently asked questions
I run a distribution centre and consolidate goods for shipping — which ATECO code applies?
52.25.09 covers distribution centres, goods collection with consolidation for dispatch, and temporary packaging. If your core activity is storing goods in a warehouse for extended periods, you are looking at 52.10.10 instead.
Logistics or freight forwarding: I handle packing and arrange transport — which code?
It depends on what you invoice. Packing, weighing, and physical consolidation of goods fall under 52.25.09; issuing transport documents and organising intermodal shipping on the customer's behalf is freight forwarding, i.e. 52.26.02.
I provide general logistics but also handle fine art — is 52.25.09 enough?
Not for fine art: there is a dedicated code, 52.25.01, covering collection, protective packing, and transport of high-value items. 52.25.09 remains the right choice for distribution and packaging of ordinary goods.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.29.22— Servizi logistici relativi alla distribuzione delle merci(diviso in più codici)