Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- HTRASPORTO E MAGAZZINAGGIO
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.2Attività di supporto ai trasporti
- 52.21Servizi di supporto al trasporto terrestre
- 52.21.40Gestione di centri di movimentazione merci
Description
- operation of terminal facilities, e.g. stations for the handling of goods
- truck transport cargo surveying activities
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 52.21:
- liquefaction of natural gas for transport purposes, done at the mine site, see 09.10
- regasification of natural gas for distribution through mains, see 35.21
- repair of roads, see division 42
- cargo handling, see 52.24
- moving cargos on industrial sites, typically with transport equipment that is not suitable for use on roads open to public traffic, see 52.24
Frequently asked questions
I operate an inland freight terminal (interporto) where trucks and freight trains converge: code 52.21.40 or a warehousing code?
It's 52.21.40. The operation of freight movement centres and inland freight terminals (interporti) falls under support activities for land transport. If your activity is storing goods in a warehouse, see 52.10.10.
I survey loads for truck transport: does this fall under 52.21.40?
Yes. Load-surveying activities for truck transport are listed under 52.21.40. The physical loading and unloading of goods for other land transport modes falls under 52.24.40.
I run the freight terminal but I don't transport the goods myself: do I still need a transport code?
No. If you only operate the movement centre, 52.21.40 is sufficient. The physical road transport of goods is a separate activity, namely 49.41.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.21.40— Gestione di centri di movimentazione merci (interporti)(corrispondenza diretta)