Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- 85Istruzione e formazione
- 85.3Istruzione secondaria e post-secondaria non terziaria
- 85.32.0Istruzione secondaria professionale
- 85.32.03Istruzione secondaria professionale erogata da scuole di guida
Description
- education activities of driving schools for occupational drivers (e.g. of trucks, buses, coaches)
- education activities of schools for forklift drivers
Exclusion notes
Excluded from group 85.3:
- non-formal education and training, see 85.5
Excluded from class 85.32:
- technical and vocational post-secondary non-tertiary education, see 85.33
- technical and vocational higher education, see 85.40
- non-formal vocational education and training, e.g.:
- non-formal training courses, provided in support of or as an alternative to formal education, of a non-continuous nature, of short duration and/or low intensity, as defined in ISCED-P 2011, see 85.5
- performing arts instruction for recreation, hobby and self-development purposes, see 85.52
- education activities of driving schools not intended for occupational drivers, see 85.53
- job training forming part of social work activities without accommodation, see 88.10, 88.99
Frequently asked questions
School training lorry and bus drivers: code 85.32.03 or driving school 85.53.00?
85.32.03 when driving is taught to professional drivers, such as lorry, bus, and coach drivers. The standard driving school for private category-B licences stays in 85.53.00. The professional audience is what places the activity here.
Forklift operator training course: does it fall under 85.32.03?
Yes, driving schools for professional forklift operators belong in 85.32.03. If instead the forklift course is part of a broader workplace health and safety package, look at vocational training under 85.59.20, which covers health and safety training.
I deliver CPC (Certificate of Professional Competence) and C/D/E licence training for hauliers: is this 85.32.03?
Yes, driving training for professional drivers falls under 85.32.03. It differs from a driving school preparing licences for private use, which is classified under 85.53.00. The professional purpose of the qualification remains the key criterion.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 85.32.03— Scuole di guida professionale per autisti, ad esempio di autocarri, di autobus e di pullman(corrispondenza diretta)