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
- 52.21.30Gestione di stazioni per autobus
Description
- operation of bus stations
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 a bus station where coaches arrive and depart: code 52.21.30 or a road passenger transport code?
It's 52.21.30. The operation of bus stations is a dedicated heading within support activities for land transport. If you are the one actually carrying passengers on buses, the code is in group 49.3, for example 49.31.02.
At the bus station I also manage ticketing and platforms: does everything fall under 52.21.30?
Yes, if it is part of running the bus station. Heading 52.21.30 covers the management of the bus terminal as a whole. The management of a railway station, on the other hand, falls under 52.21.10.
My activity is solely the bus terminal — I own no buses: do I still need a transport code?
No. If you only operate the bus terminal, 52.21.30 is sufficient on its own. A transport code is needed by those who drive the vehicles, such as non-scheduled road passenger transport 49.32.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.21.30— Gestione di stazioni per autobus(corrispondenza diretta)