ATECO Codes — Air transport
Division 51 covers air transport: scheduled and charter passenger flights (51.10), air freight transport (51.21) and space transport (51.22). This is a sector dominated by companies organised as corporations, but codes such as 51.10.20 are also used by freelance pilots who operate independently for carriers and charter companies. For those who open a VAT number in this division the flat-rate profitability coefficient is 67%, the same as for other activities not specifically classified.
- ATECO 2025 codes
- 4
- Flat-rate eligible
- 4 of 4
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
What ATECO code does a self-employed pilot use?
The most appropriate code for a freelance pilot who flies for charter companies or private carriers is 51.10.20 (non-scheduled air passenger transport). Alternatively, code 52.23.00 for services ancillary to air transport or 70.22.09 for consultancy work may be considered, but for someone who actually pilots an aircraft the natural choice remains 51.10.20. Most pilots are airline employees: a VAT number is relevant only for those invoicing self-employed services.
Does air transport qualify for the flat-rate regime and with what coefficient?
Yes, activities in division 51 can access the flat-rate regime if annual revenue stays below €85,000. The profitability coefficient applied is 67%: on €30,000 of fees the taxable base is therefore €20,100, on which substitute tax and contributions are calculated. The rate is 15%, reduced to 5% for the first five years if the new-business conditions are met. You can calculate the taxes using your actual figures.
Which INPS scheme does someone who opens a VAT number in air transport register with?
A pilot or air transport professional who does not fall within a specific professional fund registers with the INPS Separate Management scheme, with a rate of around 26% calculated on the flat-rate taxable income. There is no fixed minimum, as with artisans and traders: contributions are paid in proportion to what you earn. If, on the other hand, the activity is carried out in the form of a business with employees, the contribution classifications change and must be verified on a case-by-case basis.