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
- 49.1Trasporto ferroviario di passeggeri
- 49.11Trasporto di passeggeri su ferrovia pesante
Description
Notes from sub-category 49.11.00:
- rail transport of passengers using railway rolling stock on mainline networks
- operation of sleeping cars or dining cars as an integrated operation of railway companies
- passenger heavy rail transport for sightseeing
Exclusion notes
- passenger transport by metro, tramway, subway, underground etc., see 49.12
- freight rail transport, see 49.20
- passenger terminal activities, see 52.21
- operation of railway infrastructure and related activities (e.g. switching and shunting), see 52.21
- operation of sleeping cars or dining cars when operated by separate units, see 55.90, 56.11