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
- HTRASPORTO E MAGAZZINAGGIO
- 49Trasporto terrestre e trasporto mediante condotte
- 49.3Altri trasporti terrestri di passeggeri
- 49.31.0Trasporto di linea di passeggeri su strada
- 49.31.02Altri trasporti di linea di passeggeri su strada
Description
- scheduled urban, suburban or long-distance road transport of passengers e.g. by bus, coach, trolleybus, minibus
- scheduled passenger transport by road to connect the city centre to the airport, the city centre to the railway station, etc.
- operation of school buses and buses for the transport of employees
Exclusion notes
Excluded from class 49.31:
- passenger rail transport, see 49.1
- passenger transport by funicular railway, see 49.12
- non-scheduled passenger transport by road for sightseeing, in vehicles of 10 or more persons, see 49.32
- on-demand passenger transport services in vehicles with a driver for a maximum of 9 persons (taxi, etc.), see 49.33
- operation of aerial cableways, etc., see 49.34
Frequently asked questions
I operate urban and interurban scheduled bus services with fixed timetables and stops — what ATECO code applies?
Yes, scheduled road passenger transport — urban, interurban, or long-distance — by bus, coach, trolleybus, or minibus is 49.31.02. City-to-airport and city-to-station links are also included here. If the scheduled service is a sightseeing tour, you move to 49.31.01.
I operate a school bus service and employee shuttle for a company — does that fall under this code?
Yes, the operation of school buses and employee shuttle coaches is listed among the activities of 49.31.02. What matters is that the service follows a fixed route and schedule. If instead you hire out coaches with a driver on demand, without a fixed timetable, you fall under the non-scheduled category 49.32.02.
I run a city-to-airport shuttle on fixed timetables — is this code correct, or does it fall under airport shuttle services?
Yes, a scheduled city-to-airport link with fixed departure times falls under 49.31.02. Different is the shuttle that circulates only within the airport area: that service falls under the non-scheduled category 49.32.02.