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
- 49.1Trasporto ferroviario di passeggeri
- 49.12.00Altri trasporti ferroviari di passeggeri
Description
- passenger transport by metro, subway, underground and elevated railways, metropolitan railway and tramway
- passenger transport by funicular railways
- passenger light rail transport for sightseeing
Exclusion notes
Excluded from class 49.12:
- passenger terminal activities, see 52.21
- operation of railway infrastructure and related activities (e.g. switching and shunting), see 52.21
Frequently asked questions
I operate a metro or city tram line — is this the right code, or does it fall under heavy rail?
Yes, metros, underground railways, tramways, and elevated railways all fall under 49.12.00. Funicular railways are also included here. When you move passengers by train on mainline rail networks, the code is instead 49.11.00.
My funicular carries tourists up a scenic hill — does it fall here or under cable cars?
Typically here: passenger transport by funicular is listed among the activities of 49.12.00, including scenic rides. Be careful not to confuse it with aerial ropeways, chairlifts, and ski tows, which have a separate entry at 49.34.00.
I run a tram service exclusively for tourists on a scenic tramway — does that use the same code as the metro?
Yes, other rail passenger transport for sightseeing purposes is included in 49.12.00. What matters is that the vehicle runs on light rail. If the tourist tour is done with a road-going tourist train (rubber-tyred), you are no longer on rail and move to 49.31.01.