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
- 49.4Trasporto di merci su strada e servizi di trasloco
- 49.41.00Trasporto di merci su strada
Description
- 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
Excluded from class 49.41:
- 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
Frequently asked questions
I am an owner-operator and I haul goods for third parties with my own truck — is the code 49.41.00 or one of the passenger transport codes?
I deliver furniture and sometimes assemble it at the customer's home — do I stay on 49.41.00 or should I register as a removal company?
You normally stay on 49.41.00. The delivery of furniture, including unpacking and any assembly that is part of the transport service, falls here. The situation changes if you organise a full removal, with dismantling, packing and storage of the furniture: in that case the activity becomes 49.42.00.
I collect milk from farms by tanker truck and deliver it to the dairy — which ATECO code do I use?
It is 49.41.00. The collection of milk from farms and the transport of bulk products by tanker truck are explicitly listed under this heading. If instead you move goods within a freight terminal or intermodal hub without them travelling on public roads, look at support services such as 52.21.40.
I transport other companies' waste but I do not collect or dispose of it myself — does 49.41.00 apply or should I use an environmental code?
49.41.00 applies. The transport of waste and scrap material by a party that does not carry out collection or disposal falls under road freight transport. If you are the one collecting waste door-to-door, then the activity is collection, for example 38.11.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 49.41.00— Trasporto di merci su strada(rimappatura complessa)