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
- 49.32.0Trasporto non di linea di passeggeri su strada
- 49.32.02Altri trasporti non di linea di passeggeri su strada
Description
- non-scheduled urban, interurban and long-distance road transport of passengers in vehicles of 10 or more persons
- passenger transport by road as a shuttle service within airport areas
Exclusion notes
Excluded from class 49.32:
- passenger rail transport, see 49.1
- operation of school buses and buses for the transport of employees, see 49.31
- on-demand passenger transport services in vehicles with a driver for a maximum of 9 persons (taxi, etc.), see 49.33
Frequently asked questions
I operate charter transport with a 20-seat bus, no fixed timetable, and not for tourism — what ATECO code applies?
Yes, non-scheduled transport in vehicles carrying at least 10 passengers, without pre-set timetables or stops, is 49.32.02. If the same service is instead a sightseeing tour by coach, you move to the tourist entry 49.32.01.
I operate the shuttle that circulates inside an airport between terminals — does that fall here or under scheduled services?
Yes, road transport as a shuttle service within airport areas is listed among the activities of 49.32.02. Different is the city-to-airport link operating on fixed timetables, which is scheduled transport and falls under 49.31.02.