Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- HTRASPORTO E MAGAZZINAGGIO
- 49Trasporto terrestre e trasporto mediante condotte
- 49.3Altri trasporti terrestri di passeggeri
- 49.31.0Trasporto di linea di passeggeri su strada
- 49.31.01Trasporto di linea di passeggeri su strada specializzato per visite turistiche
Description
- scheduled passenger transport by road for sightseeing
- scheduled passenger transport by road in funtrains for sightseeing tours following a fixed timetable and entailing the picking up and setting down of passengers normally at fixed stops
- scheduled passenger transport by road in buses for sightseeing tours following a fixed timetable and entailing the picking up and setting down of passengers normally at fixed stops
Exclusion notes
- non-scheduled passenger transport by road in tourist buses, see 49.32.01
Excluded from class 49.31:
- passenger rail transport, see 49.1
- passenger transport by funicular railway, see 49.12
- non-scheduled passenger transport by road for sightseeing, in vehicles of 10 or more persons, see 49.32
- on-demand passenger transport services in vehicles with a driver for a maximum of 9 persons (taxi, etc.), see 49.33
- operation of aerial cableways, etc., see 49.34
Frequently asked questions
I run scenic tours with a rubber-tyred tourist train on fixed schedules and set stops — what ATECO code applies?
Yes, scheduled road transport for sightseeing — with tourist trains or tourist buses operating on fixed timetables and set stops — is 49.31.01. The defining factor is the fixed timetable. If the tours are on-demand, without a fixed schedule, using a coach, the entry becomes 49.32.01.
A city tourist train with a fixed route and set stops — does it fall here or under regular scheduled bus services?
Yes, a road tourist train operating on set timetables with fixed boarding and alighting stops is specifically listed within 49.31.01. When a scheduled bus serves everyday commuter journeys rather than a sightseeing tour, you move to the general scheduled service 49.31.02.
My sightseeing tour runs on a scenic tram, not on the road — should I use this code?
No, if the vehicle runs on rail it is not a road service. Rail passenger transport for sightseeing on light tramways falls under 49.12.00. 49.31.01 applies only to scheduled sightseeing services by road.