ATECO Codes — Postal and courier activities
Division 53 covers postal and courier activities: from Poste Italiane's universal service to the delivery of parcels and packages managed by private couriers, delivery riders and dispatch workers for platforms such as Glovo, Deliveroo and Amazon Flex. The most widely used code is 53.20.00 (other postal and courier activities), which under the flat-rate regime applies a profitability coefficient of 67% — among the highest available. Those who open a VAT number here pay the substitute tax on 67% of revenue and, as a rule, contribute to the INPS Trader Management scheme.
- ATECO 2025 codes
- 3
- Flat-rate eligible
- 3 of 3
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
What ATECO code does a food delivery rider or parcel courier use — 53.20.00 or 82.99.99?
For those who deliver food or parcels, the correct code is 53.20.00, which describes exactly home delivery and courier services. The old 82.99.99 was used in the early days of gig platforms, but today it is considered improper for this activity. The difference also affects contributions: code 53.20.00 requires registration with the Chamber of Commerce and the INPS Trader Management scheme, whereas 82.99.99 used to lead to the Separate Management scheme.
With code 53.20.00, do I need to register with the INPS Trader Management scheme?
Yes. Courier or delivery work requires registration in the Chamber of Commerce Business Register, which triggers the obligation to register with the INPS Artisan and Trader Management scheme. In 2025, fixed contributions are due up to an income of around €18,555 (just over €4,500 per year), with an additional 24% on the portion of income above that threshold. Those who are already pensioners or registered with another fund apply slightly different rules.
How much tax does a courier pay under the flat-rate regime?
Under the flat-rate regime, taxable income is 67% of revenue, regardless of actual costs incurred for fuel, vehicle or phone. On that base the substitute tax of 15% is applied, reduced to 5% for the first five years if you meet the new-business requirements, plus INPS contributions. The revenue limit for remaining under the regime is €85,000 per year. You can calculate the taxes starting from your projected turnover.