ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 86.92.00— Trasporto di pazienti in ambulanza(diviso in più codici)
Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- QSANITÀ E ASSISTENZA SOCIALE
- 86ASSISTENZA SANITARIA
- 86.90Altri servizi di assistenza sanitaria
- 86.90.4Servizi di ambulanza, delle banche del sangue, degli ambulatori tricologici e altri servizi sanitari n.c.a.
- 86.90.42Servizi di ambulanza, delle banche del sangue e altri servizi sanitari n.c.a.
Frequently asked questions
Patient transport service with a private ambulance: ATECO code 86.92.00?
Yes. This category covers the specialised transport of patients accompanied by paramedical staff, including primary care provided en route. It applies to both scheduled transfers and emergency calls.
I operate an air ambulance and aerial medical transport: does that fall under 86.92.00?
Yes. Air ambulance services are included in this category. It remains patient medical transport, distinct from the transport of blood and organs, which is classified under miscellaneous health activities: 86.99.09.
Ambulance transport without a medical attendant on board: is it still 86.92.00?
Usually yes, if it is specialised patient transport. This category covers specialised transport with paramedical staff. If the service is more about home care for the patient than transport, refer to nursing activities: 86.94.01.