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
- 49.41Trasporto 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
