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
- 52.24Movimentazione merci
- 52.24.30Movimentazione merci relativa a trasporti ferroviari
Description
- loading and unloading of freight railway cars
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 52.24:
- transport or moving of objects within an industrial plant, on a fee or contract basis, if a public road is used, see 49.41
- operation of terminal facilities, see 52.21, 52.22, 52.23
- intermediation service activities for freight transport, see 52.31
Frequently asked questions
Loading and unloading freight wagons: which ATECO code applies?
Code 52.24.30 covers exactly the loading and unloading of railway freight wagons. If you also manage the tracks and infrastructure of a marshalling yard, that falls under 52.21.10, not simple cargo handling.
Rail-side handling or on-site road handling: which code do I choose?
It depends on what you move and where. Loading and unloading railway wagons is 52.24.30; moving goods within an industrial site using vehicles not approved for public roads is 52.24.40.
I carry out intermodal road-to-rail transhipment: do I need a freight forwarding code?
No, if you limit yourself to the physical transfer between train and lorry: you remain in 52.24.30 (or 52.24.40 on the road side). Organising the documentation for intermodal transport on behalf of the customer is freight forwarding, i.e. 52.26.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.24.30— Movimento merci relativo a trasporti ferroviari(corrispondenza diretta)