ATECO Codes — Warehousing, storage and support activities for transportation
Division 52 groups warehousing, storage (refrigerated and non-refrigerated) and activities revolving around transport: management of car parks and garages, roadside assistance and towing, cargo handling, and management of stations and infrastructure. These are commercial and service activities, almost always requiring Chamber of Commerce registration and INPS Trader Management contributions. Those who open a VAT number under the flat-rate regime fall under the 67% profitability coefficient, paying substitute tax and contributions on 67% of revenue.
- ATECO 2025 codes
- 22
- Flat-rate eligible
- 22 of 22
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
52.10.10Non-refrigerated warehousing and storageFlat-rate67%52.10.20Refrigerated warehousing and storageFlat-rate67%52.21.10Operation of railway infrastructureFlat-rate67%52.21.20Road management and maintenanceFlat-rate67%52.21.30Operation of bus stationsFlat-rate67%52.21.40Operation of freight handling centresFlat-rate67%52.21.50Operation of car parks and garagesFlat-rate67%52.21.60Towing and roadside assistance activitiesFlat-rate67%52.21.90Other service activities incidental to land transportationFlat-rate67%52.22.01Liquefaction and regasification of gas for sea and inland waterway transport purposesFlat-rate67%52.22.09Other service activities incidental to water transportationFlat-rate67%52.23.00Service activities incidental to air transportationFlat-rate67%52.24.10Cargo handling related to air transportFlat-rate67%52.24.20Cargo handling related to sea and inland waterway transportFlat-rate67%52.24.30Cargo handling related to rail transportFlat-rate67%52.24.40Cargo handling related to other land transportFlat-rate67%52.25.01Logistics services for works of artFlat-rate67%52.25.09Other logistics servicesFlat-rate67%52.26.01Activities of customs agents and agenciesFlat-rate67%52.26.02Freight forwarding activitiesFlat-rate67%52.31.00Freight transport brokerage servicesFlat-rate67%52.32.00Passenger transport intermediation service activitiesFlat-rate67%
Frequently asked questions
What profitability coefficient does ATECO code 52 carry under the flat-rate regime?
All division 52 codes (warehousing, storage, car parks, roadside assistance, infrastructure management) carry a profitability coefficient of 67%. This means that taxable income is 67% of revenue invoiced: on €30,000 of fees the taxable base is €20,100, to which the substitute tax (5% for the first five years, then 15%) and INPS contributions are applied. You can see how much you keep with the tax calculator.
For a roadside assistance or car park management business, should I register with INPS Traders or the Separate Management scheme?
For division 52 activities carried out as a business — thus with registration in the Business Register (roadside assistance, garages, storage facilities, cargo handling) — the correct classification is the INPS Trader Management scheme. The fixed minimum contribution is around €4,600 per year for 2026, due even on low turnover, plus 24.48% on the portion of income above approximately €18,800. Under the flat-rate regime you can request a 35% contribution reduction.
Can I open a third-party warehouse or storage facility under the flat-rate regime?
Yes, as long as you stay below the €85,000 annual revenue threshold and meet the other flat-rate requirements (no significant shareholdings in partnerships, no predominantly employment-based relationship with a former employer). An assessment is still worth making: running a warehouse involves high real costs for premises rental, equipment and staff, and under the flat-rate regime those costs cannot be deducted as only the 67% coefficient counts. Compare both scenarios with the tax calculator before deciding.