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
- 49.11.00Trasporto di passeggeri su ferrovia pesante
Description
- 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
Excluded from class 49.11:
- 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
Frequently asked questions
I operate passenger trains on mainline rail networks — is this the right code, or does it fall under metro and tram?
Yes, the transport of passengers by train on mainline rail networks is 49.11.00, including sleeping and dining cars when operated by the same company. If you instead move people by metro, tram, or underground and elevated railways, the code becomes 49.12.00.
I run scenic trips with heritage trains on standard mainline tracks — does this fall here or under tourist attractions?
Yes, the transport of passengers by heavy rail for sightseeing purposes is specifically listed among the activities of 49.11.00, so you remain here as long as the service runs on heavy-rail infrastructure. If the tourist train is light rail — for example, a tramway or a light scenic railway — you move to 49.12.00.
I only carry freight by rail, no passengers at all — do I use the same code?
No. 49.11.00 covers passengers only. Freight transport by rail, whether on mainline or local networks, has its own entry at 49.20.00.