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
- 52.32.00Attività di servizi di intermediazione per il trasporto di passeggeri
Description
- operation of online ride-sharing platforms that allow passengers to book a ride
- provision of intermediation services for the purchase of land, water or air transport for passengers
- brokerage of passenger seats in ships and aircraft space
- intermediation of transport by radio taxi services, without providing transport
- fee-based reservation services for passenger transport
Exclusion notes
Excluded from class 52.32:
- 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
- taxi operation and other passenger road transport, see 49.3
- rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
- rail, ship and aircraft freight brokerage, see 52.31
- intermediation service activities for freight transportation, see 52.31
- rental and leasing of pleasure boats without operator, see 77.21
- operation of online platforms activities for the rental of vehicles (cars, motorcycles, etc.) without a driver, see 77.51
- intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52
- units that provide reservation services alongside additional travel advice or expertise, see 79.11
- combined activities of accommodation, travel and food, i.e. travel agencies and tour operators, see 79.11, 79.12
Frequently asked questions
I run a ridesharing and ride-booking platform — which ATECO code applies?
Yes, online ridesharing platforms that allow users to book rides, and radio-taxi dispatching services that do not provide the transport themselves, fall under 52.32.00. If you broker freight rather than passengers, the code becomes 52.31.00.
I sell train, ferry, and flight tickets — is it 52.32.00 or a travel agency code?
Pure intermediation for the purchase of passenger transport tickets is 52.32.00. When you sell full package holidays including accommodation and tours, you enter the travel-agency world, outside this class; for accommodation-only intermediation see 55.40.00.
Radio-taxi dispatch centre — am I providing intermediation or transport?
If you only manage calls and assign rides without owning the vehicles, you are in 52.32.00, passenger transport brokerage. Anyone who physically provides the ride with a vehicle and driver belongs under a transport code, not in this intermediation class.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.21.90— Altre attività connesse ai trasporti terrestri nca(diviso in più codici)