Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- HTRASPORTO E MAGAZZINAGGIO
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.2Attività di supporto ai trasporti
- 52.24Movimentazione merci
- 52.24.40Movimentazione merci relativa ad altri trasporti terrestri
Description
- moving works of art within museums
- moving cargos on industrial sites, typically with transport equipment that is not suitable for use on roads open to public traffic
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
I move goods inside an industrial site with forklifts: which ATECO code applies?
Yes, the handling of goods within industrial sites using vehicles not approved for public roads is 52.24.40. If you also load and unload railway wagons, the code becomes 52.24.30.
I move works of art inside a museum: is it 52.24.40 or specialist art logistics?
Moving works of art within a museum complex is specifically listed under 52.24.40. However, when you handle collection, protective packing, and transport between different museums, you enter specialist logistics, i.e. 52.25.01.
Internal site handling or actual road haulage: what is the dividing line?
The dividing line is the public road. Code 52.24.40 applies to movements within a company's premises using vehicles not licensed for public roads. Once you take goods onto the open road network, you need a transport code rather than a handling code: see the ancillary services in 52.21.90.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.24.40— Movimento merci relativo ad altri trasporti terrestri(unito da più codici)