Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
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Classification
- RATTIVITÀ PER LA SALUTE UMANA E DI ASSISTENZA SOCIALE
- 86Attività per la salute umana
- 86.9Altre attività per la salute umana
- 86.92.00Trasporto di pazienti in ambulanza
Description
- specialised transport of patients, accompanied by paramedics
- primary care given by a paramedic or a doctor during the patient's transport by ambulance
- air ambulances
Exclusion notes
Excluded from division 86:
- veterinary activities, see 75.00
Excluded from class 86.92:
- transport of patients, in vehicles without paramedical practitioners and equipment for lifesaving, see divisions 49, 50
- transport of patients, in airplanes without paramedical practitioners and equipment for lifesaving, see division 51
- transport of blood and body organs/fluids, see 86.99
Frequently asked questions
Patient transport service with a private ambulance: ATECO code 86.92.00?
Yes. This category covers the specialised transport of patients accompanied by paramedical staff, including primary care provided en route. It applies to both scheduled transfers and emergency calls.
I operate an air ambulance and aerial medical transport: does that fall under 86.92.00?
Yes. Air ambulance services are included in this category. It remains patient medical transport, distinct from the transport of blood and organs, which is classified under miscellaneous health activities: 86.99.09.
Ambulance transport without a medical attendant on board: is it still 86.92.00?
Usually yes, if it is specialised patient transport. This category covers specialised transport with paramedical staff. If the service is more about home care for the patient than transport, refer to nursing activities: 86.94.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 86.90.42— Servizi di ambulanza, delle banche del sangue e altri servizi sanitari nca(diviso in più codici)