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
- 51Trasporto aereo
- 51.2Trasporto aereo di merci e trasporto spaziale
- 51.21.00Trasporto aereo di merci
Description
- air transport of freight whether scheduled or not
- rental of air transport equipment with an operator for the purpose of freight transport
Exclusion notes
Excluded from division 51:
- crop spraying, see 01.61
- repair and maintenance of civilian aircraft or aircraft engines, see 33.16
- operation of airports, see 52.23
- aerial advertising (skywriting), see 73.11
- aerial photography, see 74.20
- civil aerial surveillance, see 80.09
- military aerial surveillance, see 84.22
Frequently asked questions
I transport only freight by air, both scheduled and non-scheduled cargo: code 51.21.00 or the passenger codes?
It's 51.21.00. Air transport of freight, whether scheduled or non-scheduled, is covered here. If people travel on board instead, see the passenger codes such as 51.10.10.
I handle and load freight at the airport but I don't fly it myself: is that 51.21.00?
No. The loading and ground handling of freight at an airport falls under 52.24.10. Code 51.21.00 applies to those who actually fly the goods.
I hire out a cargo aircraft with an operator for freight transport: does this fall under 51.21.00?
Yes. The hire of aircraft with an operator for air freight transport is listed under 51.21.00. If instead you supply the aircraft without an operator, the activity becomes rental, such as 77.35.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 51.21.00— Trasporto aereo di merci(corrispondenza diretta)