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
- 49.50Trasporto mediante condotte
- 49.50.20Trasporto mediante condotte di liquidi
Description
- transport of liquids, water, slurry and other commodities via pipelines
- operation of oil pipelines
- operation of pump stations for the transport of liquids via pipelines
Exclusion notes
Excluded from class 49.50:
- distribution of gaseous fuels, steam or water to end users through local or regional network of mains, see 35.22, 35.30, 36.00
- distribution of water by trucks, see 36.00
- retail sale of automotive fuel, see 47.30
- transport of liquids by trucks, see 49.41
Frequently asked questions
I transport water and liquid slurries through pipelines — is the code 49.50.20 or the one for gas?
It is 49.50.20. The transport of water, liquid slurries and other products via pipelines falls here, together with the operation of liquid pipelines. If instead the pipeline carries natural gas or petroleum products, the correct code is 49.50.10.
I operate pumping stations for liquids along the pipeline — is it always 49.50.20?
Yes. The operation of pumping stations for liquid pipeline transport is listed under this heading. Everything remains under 49.50.20 as long as the product being transported is a liquid; for gas you switch to 49.50.10.
I pipe industrial liquids through a pipeline between two plants — do I need a road transport code?
No, if they travel through the pipeline. Pipeline transport has its own dedicated heading, 49.50.20, independent of road transport. If instead those liquids travel by tanker truck on public roads, the code becomes 49.41.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 49.50.20— Trasporto mediante condotte di liquidi(corrispondenza diretta)