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
- 49Trasporto terrestre e trasporto mediante condotte
- 49.3Altri trasporti terrestri di passeggeri
- 49.39.00Altri trasporti terrestri di passeggeri n.c.a.
Description
- bicycle taxi services
- passenger road transport by vehicles drawn by humans or animals
Exclusion notes
- rental and leasing of tourist cycle rickshaw without a driver, see 77.21.01
Excluded from class 49.39:
- patient transport by ambulance, see 86.92
- transport of human remains, see 96.30
Frequently asked questions
I run a pedal rickshaw service for tourists in the city centre — which ATECO code do I use?
Yes, bicycle taxis and pedal rickshaws fall under 49.39.00, the residual category for land passenger transport. It is specifically cited as an exclusion from motorised taxi code 49.33.10, which remains reserved for taxis and moto-taxis.
I take tourists on horse-drawn carriages — does that fall under this code?
Yes, passenger transport using human- or animal-drawn vehicles, such as horse-drawn carriages, belongs to 49.39.00. What matters is that the traction is human or animal. If, on the other hand, you rent out the rickshaw without a driver and the customer does the pedalling, that is driverless hire and falls under 77.21.01.
I own a pedal rickshaw but I rent it out to customers who ride it themselves — is it still the same transport code?
No. When there is no driver and the customer operates the vehicle, the activity is rental, not transport: the operational leasing of driverless tourist cycle-rickshaws is cited as an exclusion and belongs to 77.21.01. 49.39.00 applies only when the service includes a driver.