Tax Democracy

ATECO code 49.41

Freight transport by road

TRASPORTO DI MERCI SU STRADA

ATECO code49.41

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • HTRASPORTO E MAGAZZINAGGIO
  • 49Trasporto terrestre e trasporto mediante condotte
  • 49.4Trasporto di merci su strada e servizi di trasloco
  • 49.41Trasporto di merci su strada

Description

Notes from sub-category 49.41.00:

  • all freight transport operations by road:
  • logging haulage
  • livestock haulage
  • refrigerated haulage
  • heavy haulage
  • bulk haulage, including haulage in tanker trucks, including milk collection at farms
  • haulage of automobiles
  • transport of waste and waste materials, without collection or disposal
  • road transport of freight, on behalf of postal or courier units, without carrying out any other post or courier activities
  • road transport of objects between different units (e.g. buildings, storage units, on a fee or contract basis)
  • road transport of works of art, e.g. by monitored vehicles with climate-control and air-suspension systems
  • rental of freight vehicles with driver
  • freight road transport by vehicles drawn by humans or animals
  • rental of concrete-mixer lorries with a driver
  • delivery of furniture, can include unpacking and installation

Exclusion notes

  • log hauling within the forest, as part of logging operations, see 02.40
  • distribution of water by trucks, see 36.00
  • waste transport as an integrated part of waste collection activities, see 38.11, 38.12
  • removal services, see 49.42
  • operation of terminal facilities for handling freight, see 52.2
  • crating and packing activities for transport, see 52.2
  • moving cargos on industrial sites, typically with transport equipment that is not suitable for use on roads open to public traffic, see 52.24
  • pickup of goods and grouping for shipping, see 52.25
  • post and courier activities, see 53.10, 53.20
  • transport by armoured car service activities, see 80.01

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