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
- 49Trasporto terrestre e trasporto mediante condotte
- 49.4Trasporto di merci su strada e servizi di trasloco
- 49.42.00Servizi di trasloco
Description
- removal (relocation) services to businesses and households by road transport
- leasing of removal vehicles with a driver
- storage of furniture as part of the removal service
- dismantling and reassembly of furniture as part of the removal service
Frequently asked questions
I am setting up a removal company that dismantles, packs and transports furniture — is the code 49.42.00 or road freight 49.41.00?
Yes, it is 49.42.00. When the service includes dismantling, packing, transporting and reassembling furniture for households or businesses, you are in removals. If you only drive the furniture from one point to another without the management element, you fall under freight transport 49.41.00.
During a removal I store the furniture in my own warehouse for a few weeks — do I also need a storage code?
No, if the storage is part of the removal. Furniture storage linked to a removal service falls under 49.42.00. It becomes a standalone activity, to be classified as 52.10.10, when you store furniture on a continuous basis independently of any removal.
I hire out vans with a driver for people moving house but I do not do the packing myself — does this fall under 49.42.00?
Usually yes. The hire of removal vehicles with a driver is listed under 49.42.00. If instead you provide the vehicle without a driver, the activity becomes straightforward vehicle rental, for example 77.12.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 49.42.00— Servizi di trasloco(corrispondenza diretta)