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
- OATTIVITÀ AMMINISTRATIVE E DI SERVIZI DI SUPPORTO
- 79Attività di agenzie di viaggio, tour operator e altri servizi di prenotazione e attività connesse
- 79.1Attività di agenzie di viaggio e tour operator
- 79.12.00Attività di tour operator
Description
- arranging, assembling and marketing packaged tours:
- pre-packaged tours, domestic (national) and international
- customised tour packages for groups, domestic (national) and international
Exclusion notes
Excluded from division 79:
- intermediation service activities for passenger transport only, see 52.32
- intermediation service activities for accommodation only, see 55.40
- intermediation service activities for food and beverage service activities, see 56.40
- intermediation service activities for the rental of cars, motorhomes, and caravans, see 77.51
- intermediation service activities for amusement, sport and theatrical tickets, see 82.40
Excluded from class 79.12:
- sale of packaged tours, see 79.11
Frequently asked questions
I build my own travel packages by buying flights, hotels and excursions and then sell them — is that ATECO code 79.12.00 or the travel agency code?
Yes, 79.12.00. A tour operator organises, assembles and markets the package, dealing directly with suppliers. If instead you resell packages put together by others as an intermediary, you are a travel agency and the code is 79.11.00.
I create tailor-made tours for groups, both within Italy and abroad — does that count as tour operator activity even if I don't sell over a counter?
Usually yes. The class covers both pre-packaged and customised tours for groups, domestic and international. What qualifies you as a tour operator is the act of assembling the trip. The final sale to the public can also go through a travel agency 79.11.00.
I'm a tour operator but I also act as a guide during trips — do I keep only 79.12.00 or do I add the guide code as well?
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 79.12.00— Attività dei tour operator(corrispondenza diretta)