ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 85.32.03— Istruzione secondaria professionale erogata da scuole di guida(corrispondenza diretta)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- 85ISTRUZIONE
- 85.3ISTRUZIONE SECONDARIA
- 85.32Istruzione secondaria tecnica e professionale
- 85.32.0Istruzione secondaria di secondo grado di formazione tecnica, professionale e artistica (istituti tecnici, professionali, artistici eccetera)
- 85.32.03Scuole di guida professionale per autisti, ad esempio di autocarri, di autobus e di pullman
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.