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
- 52.10Magazzinaggio e deposito
- 52.10.20Magazzinaggio e deposito refrigerato
Description
- operation of refrigerated warehouses and cool stores
- blast freezing associated with storage and warehousing
Exclusion notes
Excluded from class 52.10:
- storage of electricity, see 35.16
- storage of gaseous fuels for energy supply through a network, see 35.24
- storage of furniture as part of a removal service, see 49.42
- operation of parking facilities for motor vehicles, see 52.21
- winter storage of caravans, ships and boats and storage of aircraft, see 52.21, 52.22, 52.23
- operation of self-storage facilities, see 68.20
- rental of vacant space, see 68.20
Frequently asked questions
I manage cold stores to keep other parties' food products: code 52.10.20 or non-refrigerated warehousing?
It's 52.10.20. The operation of refrigerated warehouses and cold stores falls here. If you store goods at ambient temperature instead, the correct code is 52.10.10.
I freeze products before stocking them in my cold store: does this fall under 52.10.20?
Yes. Freezing carried out as part of storage and warehousing operations is listed under 52.10.20. Everything stays here as long as the freezing serves preservation purposes; if you process and transform the food instead, that is a manufacturing activity and should be looked up elsewhere.
I also transport refrigerated goods in addition to storing them: does temperature control during transit fall under 52.10.20?
No, not the journey. Refrigerated road haulage is freight transport, i.e. 49.41.00. Code 52.10.20 covers custody in a cold store, not the movement of goods.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.10.20— Magazzini frigoriferi per conto terzi(corrispondenza diretta)