Tax Democracy

ATECO code 52.21.40

Operation of freight intermodal logistics centres (interports)

GESTIONE DI CENTRI DI MOVIMENTAZIONE MERCI (INTERPORTI)

ATECO code52.21.40

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 52.21.40Gestione di centri di movimentazione merci(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • HTRASPORTO E MAGAZZINAGGIO
  • 52MAGAZZINAGGIO E ATTIVITÀ DI SUPPORTO AI TRASPORTI
  • 52.2ATTIVITÀ DI SUPPORTO AI TRASPORTI
  • 52.21Attività dei servizi connessi ai trasporti terrestri
  • 52.21.40Gestione di centri di movimentazione merci (interporti)

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.

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