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
- 52.2Attività di supporto ai trasporti
- 52.26.0Altre attività di supporto ai trasporti
- 52.26.02Attività di spedizione merci
Description
- issue and procurement of transport documents and waybills
- organisation of multimodal and combined transport activities by rail, road, water or air (intermodal transport) on behalf of the shipper or consignee
- organisation and freight forwarding of group and individual consignments on behalf of the client
Exclusion notes
Excluded from group 52.2:
- intermediation service activities for freight transport, see 52.31
- intermediation service activities for passenger transport, see 52.32
- remote surveillance activities, see 80.09
Excluded from class 52.26:
- rail, ship and aircraft freight brokerage, see 52.31
- operation of platforms for intermediation of freight transport, see 52.31
- brokerage for passenger seats for ship and aircraft space, see 52.32
- courier activities, see 53.20
- provision of motor, marine, aviation and transport insurance, see 65.12
- management consultancy for companies' logistics, see 70.20
- activities of travel agencies, see 79.11
- activities of tour operators, see 79.12
- tourist assistance activities, see 79.90
Frequently asked questions
I organise transport for clients without owning any trucks — forwarding or intermediation?
If you issue transport documents, arrange multimodal shipments, and oversee the shipment on the client's behalf, you are in 52.26.02. If you merely connect clients with carriers for a commission without taking charge of the shipment, the code is 52.31.00.
Freight forwarder or customs agent — which ATECO code for import/export?
Freight forwarding — with bills of lading and combined transport — is 52.26.02. Customs formalities and tariff classification are 52.26.01. Operators doing both should register both activities.
I do forwarding and also warehouse packing — is 52.26.02 enough?
Only if forwarding is the predominant activity. Packing for shipment, consolidation, and distribution centre operations are logistics, i.e. 52.25.09. 52.26.02 sits in the organisation of transport and the associated documentation.