ATECO Codes – Travel Agency, Tour Operator, and Reservation Services
Division 79 covers travel agencies (79.11), tour operators (79.12), tour guides and nature-based activity leaders (79.90). From 1 April 2025, guiding and accompanying services have their own dedicated codes following the reform introduced by Law 190/2023. In tax terms, two very different worlds coexist: those who organise and sell packages apply the special VAT margin scheme (Art. 74-ter) and are excluded from the flat-rate regime, while freelance guides and activity leaders are eligible for the flat-rate scheme with a 67% profitability coefficient.
- ATECO 2025 codes
- 6
- Flat-rate eligible
- 6 of 6
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
Can a travel agency or tour operator open a VAT number under the flat-rate regime?
No, if the activity falls under the special VAT regime of Art. 74-ter (Presidential Decree 633/72), i.e. the organisation and sale of tourist packages. Revenue Agency Circular 10/E of 2016 expressly excludes these operators from the flat-rate scheme because they apply VAT only on the margin. The position is different for those carrying out tourist intermediation or consultancy without managing packages: the flat-rate scheme may remain viable there, but it is worth having an accountant assess it before choosing a code.
What is the profitability coefficient for tour guides and activity leaders (codes 79.90)?
The coefficient is 67%. This means that on €30,000 of fees the taxable base for both tax and social security purposes is €20,100: the remainder is treated as a flat-rate expense deduction. The substitute tax rate is 5% for the first five years of a new activity, then 15%, as long as revenue stays below the €85,000 threshold. You can see your net take-home immediately with our tax calculator.
Which INPS scheme does a tour guide or activity leader register with?
It depends on how you run the activity. Someone working as a self-employed professional, without an entrepreneurial-type organisation, registers with INPS Separate Management and pays 26.07% on taxable income (24% if they already have another mandatory pension cover). Someone who instead operates as a business with staff and equipment falls under the Traders' Management scheme, which has fixed contributions on a minimum income threshold plus a percentage-based element. Separate Management is the most common situation for those starting out on their own.