Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
Calculate your taxes
Classification
- HTRASPORTO E MAGAZZINAGGIO
- 49Trasporto terrestre e trasporto mediante condotte
- 49.3Altri trasporti terrestri di passeggeri
- 49.32.0Trasporto non di linea di passeggeri su strada
- 49.32.01Trasporto non di linea di passeggeri su strada specializzato per visite turistiche
Description
- non-scheduled passenger transport by road in tourist buses
Exclusion notes
Excluded from class 49.32:
- passenger rail transport, see 49.1
- operation of school buses and buses for the transport of employees, see 49.31
- on-demand passenger transport services in vehicles with a driver for a maximum of 9 persons (taxi, etc.), see 49.33
Frequently asked questions
I hire out coaches with a driver for excursions and tours, with no fixed timetable — what ATECO code applies?
Yes, non-scheduled passenger transport by coach for sightseeing purposes is exactly 49.32.01. The defining feature is the absence of a fixed timetable and set stops. If instead the scenic tour follows a fixed timetable with set stops, it is scheduled transport and you move to 49.31.01.
I hire out coaches with a driver, but for ordinary travel rather than tourism — is it still this code?
No, in that case you move to the other non-scheduled entry. 49.32.01 applies only to coaches intended for sightseeing; non-scheduled transport in general for vehicles carrying at least 10 passengers falls under 49.32.02.
I run sightseeing tours in an 8-seat van — do I still fall under this code?
Generally yes, if the activity consists of scenic tours hired with a driver. However, vehicle capacity matters: the general non-scheduled category at 49.32.02 refers to vehicles carrying at least 10 passengers, while small-vehicle chauffeur services for a small number of passengers fall under hired car with driver at 49.33.20.