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
- 49.20Trasporto ferroviario di merci
Description
Notes from sub-category 49.20.00:
- freight transport on mainline rail networks as well as short line freight railways
- freight transport by funicular railway
- traction services
Exclusion notes
- freight transport by cableways, see 49.34
- warehousing and storage, see 52.10
- freight terminal activities, see 52.21
- operation of railway infrastructure and related activities (e.g. switching and shunting), see 52.21
- cargo handling on behalf of others, see 52.24