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
- 49.3Altri trasporti terrestri di passeggeri
- 49.33Trasporto di passeggeri a richiesta su veicoli con conducente
- 49.33.10Trasporto su taxi
Description
- taxi services
- motorcycle taxi services
Exclusion notes
- bike taxi services, see 49.39.00
Excluded from class 49.33:
- bicycle taxi services, see 49.39
- passenger road transport by vehicles drawn by humans or animals, see 49.39
- intermediation service activities for passenger transport, see 52.32
- patient transport by ambulance, see 86.92
Frequently asked questions
I drive a taxi with a municipal licence — is this the right code, or does it fall under hired car with driver?
Yes, taxi services fall under 49.33.10, including motorcycle taxis. The distinction from hired car with driver (NCC) lies in the nature of the service: a taxi operates under a municipal licence with vehicles standing on public ranks, whereas a hired car with driver works on pre-booking with the vehicle at the client's disposal, and has its own entry at 49.33.20.
I run a motorcycle taxi service in the city — does that fall under the taxi code or somewhere else?
Yes, motorcycle taxi transport is listed among the activities of 49.33.10, so you remain here. Different is the cycle rickshaw: bicycle taxi services are excluded from this entry and fall under 49.39.00.
I transport clients on demand in my private 5-seat car — is that a taxi or a hired car with driver?
It depends on the licence and the mode under which you operate. A taxi requires a municipal licence and standing on public ranks, and falls under 49.33.10; a pre-booked service with the vehicle at the client's disposal is a hired car with driver at 49.33.20. The classification follows the type of service, not the vehicle.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 49.32.10— Trasporto con taxi(diviso in più codici)