ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 79.12.00— Attività di tour operator(corrispondenza diretta)
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
- NNOLEGGIO, AGENZIE DI VIAGGIO, SERVIZI DI SUPPORTO ALLE IMPRESE
- 79ATTIVITÀ DEI SERVIZI DELLE AGENZIE DI VIAGGIO, DEI TOUR OPERATOR E SERVIZI DI PRENOTAZIONE E ATTIVITÀ CONNESSE
- 79.1ATTIVITÀ DELLE AGENZIE DI VIAGGIO E DEI TOUR OPERATOR
- 79.12.00Attività dei tour operator
Frequently asked questions
I build my own travel packages by buying flights, hotels and excursions and then sell them — is that ATECO code 79.12.00 or the travel agency code?
Yes, 79.12.00. A tour operator organises, assembles and markets the package, dealing directly with suppliers. If instead you resell packages put together by others as an intermediary, you are a travel agency and the code is 79.11.00.
I create tailor-made tours for groups, both within Italy and abroad — does that count as tour operator activity even if I don't sell over a counter?
Usually yes. The class covers both pre-packaged and customised tours for groups, domestic and international. What qualifies you as a tour operator is the act of assembling the trip. The final sale to the public can also go through a travel agency 79.11.00.