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
- 49.20.00Trasporto ferroviario di merci
Description
- freight transport on mainline rail networks as well as short line freight railways
- freight transport by funicular railway
- traction services
Exclusion notes
Excluded from class 49.20:
- 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
Frequently asked questions
I transport containers and goods by rail on both national networks and local sidings — is this the right code?
Yes, freight transport by rail on mainline and local networks is entirely covered by 49.20.00. Rail traction services are also included here. If you instead move passengers on the same heavy-rail network, the code becomes 49.11.00.
I only provide traction services for other rail operators — does that still fall under this code?
Yes, rail traction services are listed among the activities of 49.20.00, so you remain here even if you do not own the goods being transported. What matters is that the activity involves moving freight wagons on rail, not logistics intermediation, which has its own codes within division 52.
I move goods by both rail and road haulage — do I need separate codes?
Yes, two separate entries. 49.20.00 covers rail only, while road freight transport by lorry has its own entry at 49.41.00. The mode of transport is what separates the two codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 49.20.00— Trasporto ferroviario di merci(corrispondenza diretta)