ATECO Codes — Land transport and transport via pipelines
Division 49 covers land transport: railways, taxis, hire cars with drivers, scheduled bus services, cable cars and road haulage of goods. These are almost always commercial activities, with registration at the Chamber of Commerce and contributions to the INPS Artisan and Trader Management scheme. For those who open a VAT number as a taxi driver, private hire driver or owner-operator trucker, the flat-rate regime remains a popular choice: the profitability coefficient is 67% for passenger transport and 80% for goods transport, within the €85,000 revenue threshold.
- ATECO 2025 codes
- 15
- Flat-rate eligible
- 15 of 15
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
49.11.00Interurban passenger rail transportFlat-rate67%49.12.00Other passenger rail transportFlat-rate67%49.20.00Freight rail transportFlat-rate67%49.31.01Scheduled passenger road transport for sightseeing toursFlat-rate67%49.31.02Other scheduled passenger road transportFlat-rate67%49.32.01Non-scheduled passenger road transport for sightseeing toursFlat-rate67%49.32.02Other non-scheduled passenger road transportFlat-rate67%49.33.10Taxi transportFlat-rate67%49.33.20Hire car with driver transportFlat-rate67%49.34.00Passenger transport by cable cars and ski liftsFlat-rate67%49.39.00Other passenger land transport n.e.c.Flat-rate67%49.41.00Freight transport by roadFlat-rate67%49.42.00Removal servicesFlat-rate67%49.50.10Transport of gas via pipelinesFlat-rate67%49.50.20Transport of liquids via pipelinesFlat-rate67%
Frequently asked questions
What ATECO code do taxis and private hire vehicles use and what is the profitability coefficient under the flat-rate regime?
A taxi driver uses code 49.32.10 (taxi transport), while private hire with driver falls under 49.32.20 or 49.33.20. In both cases the profitability coefficient under the flat-rate regime is 67%: this means that taxable income is 67% of revenue, to which the substitute tax (15%, or 5% for the first five years) and contributions are applied. You can calculate the taxes starting from your projected turnover.
Can a taxi or private hire driver under the flat-rate regime deduct fuel, leasing and car insurance?
No. Under the flat-rate regime actual costs cannot be deducted individually: fuel, tolls, leasing, maintenance and insurance are already accounted for on a notional basis within the 67% coefficient. For those with high vehicle costs, the ordinary regime may be more advantageous, because there vehicle expenses for publicly licensed use are 100% deductible. It is worth running the numbers before deciding.
Which INPS scheme does an owner-operator road haulier (code 49.41.00) register with and how much do they pay?
The owner-operator road haulier with code 49.41.00 registers with the Chamber of Commerce and pays contributions to the INPS Artisan Management scheme, not the Separate Management scheme. Fixed minimum contributions are due (over €4,000 per year) plus a percentage share on income above the minimum threshold. Under the flat-rate regime the coefficient for goods transport is 80%, and both taxes and contributions are calculated on that income.