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
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 79Attività di agenzie di viaggio, tour operator e altri servizi di prenotazione e attività connesse
- 79.1Attività di agenzie di viaggio e tour operator
- 79.11.00Attività di agenzie di viaggio
Description
- activities of agencies, primarily engaged in the sale of packaged tours and cruises to the general public or to commercial clients, alongside additional accommodation advice or expertise:
- reservation services for pre-packaged tours, domestic (national) and international
- reservation services for customised tour packaged for groups, domestic (national) or international
- intermediation service activities for the conclusion of contracts for the provision of tourist services from tour operators
- activities of independent travel consultants engaged in the same activities of travel agencies, e.g. selling packaged tours and cruises to the general public or to commercial clients, alongside additional accommodation advice or expertise
- intermediation of packaged travel services in the destination
Exclusion notes
Excluded from division 79:
- intermediation service activities for passenger transport only, see 52.32
- intermediation service activities for accommodation only, see 55.40
- intermediation service activities for food and beverage service activities, see 56.40
- intermediation service activities for the rental of cars, motorhomes, and caravans, see 77.51
- intermediation service activities for amusement, sport and theatrical tickets, see 82.40
Excluded from class 79.11:
- intermediation service activities for passenger transport only, see 52.32
- intermediation service activities for accommodation only, see 55.40
- activities of factual and legal actions related to the conclusion of contracts for the provision of tourist services, at the request of the customer, see division 69
- selling of deferred travel services: form of distribution of a service linked to travel, which can be of any nature (hotels, restaurants, personal care, leisure activities etc.), see 82.99
Frequently asked questions
I'm opening a travel agency that resells packages and cruises put together by others — is that ATECO code 79.11.00 or the tour operator code?
Yes, 79.11.00. You are selling pre-packaged holidays and cruises to the public as an intermediary. If instead you are the one building and assembling the travel package by dealing directly with suppliers, that is the tour operator code 79.12.00.
I work as an independent travel consultant from home, with no shop open to the public — do I still fall under travel agencies?
Usually yes. The category includes independent travel consultants who carry out the same activities as agencies, i.e. selling packages and cruises and advising on accommodation. What matters is what you do, not whether you have a shopfront. If instead you assemble your own packages, refer to 79.12.00.
I only handle bookings for ready-made packages for groups and individuals — is that 79.11.00 or a separate booking code?
It's 79.11.00. The class covers booking services for pre-packaged tours, both domestic and international, and intermediation with tour operators. If you also coordinate the group on-site and handle travel logistics, you move into the escort/accompaniement area, for example 79.90.03.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 79.11.00— Attività delle agenzie di viaggio(rimappatura complessa)