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
- 53Attività postali e di corriere
- 53.30.00Attività di servizi di intermediazione per attività postali e di corriere
Description
- any intermediation service undertaken by third parties to postal service providers and offered to business and domestic (household) clients
- operation of online platforms to allow people to book a food delivery
Exclusion notes
Excluded from class 53.30:
- food delivery services, see 53.20
- operation of online platforms for home delivery of prepared meals, if the delivery is carried out by the same unit which prepares the meals, see 56.40
- monetary intermediation services (e.g. payment of fees through the post office), see 64.19
Frequently asked questions
I have an app that lets customers book food delivery riders — which ATECO code?
Yes, operating online platforms that allow customers to book food deliveries is 53.30.00. The rider who physically makes the delivery uses 53.20.00: the app intermediates, it does not deliver.
I act as a go-between for clients and couriers without delivering anything myself — is that 53.30.00?
Yes. Any intermediation service provided by third parties to postal operators, whether for commercial or private customers, falls under 53.30.00. If instead you organise the physical transport of goods on the client's behalf with documentation, that is freight forwarding: 52.26.02.
Delivery intermediation or passenger transport intermediation — how do I tell the codes apart?
Look at what is being moved. Parcels, packages, and food deliveries are 53.30.00; rides and tickets for people are 52.32.00. The object of intermediation makes all the difference.