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
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.3Attività di servizi di intermediazione per il trasporto
- 52.31.00Attività di servizi di intermediazione per il trasporto di merci
Description
- rail, road, ship and aircraft freight brokerage
- operation of platforms for intermediation of freight transport services
- intermediation service activities for transport of gaseous fuels
Exclusion notes
Excluded from class 52.31:
- activities of agents involved in the wholesale of yachts and recreational boats, see 46.14
- wholesale of boats, see 46.64
- retail sale of boats, see 47.63
- intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
- freight transport, see divisions 49, 50 and 51
- rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
- brokerage of passenger seats in ships and aircraft space, see 52.32
- intermediation service activities for passenger transportation, see 52.32
- rental and leasing of pleasure boats without operator, see 77.21
- intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52
Frequently asked questions
I run a platform that connects hauliers with clients — which ATECO code?
Yes, operating platforms for freight transport brokerage — including intermediation by road, rail, sea, and air — is 52.31.00. If, beyond brokering, you take charge of the shipment and issue transport documents, you become a freight forwarder, i.e. 52.26.02.
Freight intermediation or passenger intermediation — how do I choose between 52.31 and 52.32?
It comes down to what is being moved. Goods — including gaseous fuels — is 52.31.00; passengers, via ridesharing platforms and ticketing, is 52.32.00.
I broker transport without ever touching the goods — is this the right code?
Yes. 52.31.00 is precisely the intermediation between shippers and carriers, for a fee, without providing the transport itself. If you also handle customs formalities, that part falls under 52.26.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.29.21— Intermediari dei trasporti(rimappatura complessa)