H
H - ATECO Codes Transport and Storage
Section H covers passenger and freight transport and related services: taxis and private hire vehicles, road haulage, rail, maritime and air transport, warehousing, couriers and postal activities. From a tax perspective these are almost always commercial or craft activities, requiring Chamber of Commerce registration and contributions to the INPS artisans' or commerciants' scheme. For those in the flat-rate regime, codes in this section carry a profitability coefficient of 67% — one of the higher rates — so a substantial portion of turnover is subject to tax.
- ATECO 2025 codes
- 48
- Flat-rate eligible
- 48 of 48
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
49.11.00ATECO Code – Passenger Rail Transport on Heavy Railways49.12.00ATECO Code – Other Passenger Rail Transport49.20.00ATECO Code – Freight Rail Transport49.31.01ATECO Code – Scheduled Road Passenger Transport Specialised in Tourist Visits49.31.02ATECO Code – Other Scheduled Road Passenger Transport49.32.01ATECO Code – Non-Scheduled Road Passenger Transport Specialised in Tourist Visits49.32.02ATECO Code – Other Non-Scheduled Road Passenger Transport49.33.10ATECO Code – Taxi Transport49.33.20ATECO Code – Transport by Hired Vehicles with Driver49.34.00ATECO Code – Passenger Transport by Cable Cars and Ski Lifts49.39.00ATECO Code – Other Land Passenger Transport N.e.c.49.41.00ATECO Code – Freight Transport by Road49.42.00ATECO Code – Removal Services49.50.10ATECO Code – Transport via Gas Pipelines49.50.20ATECO Code – Transport via Liquid Pipelines52.10.10ATECO Code – Non-Refrigerated Warehousing and Storage52.10.20ATECO Code – Refrigerated Warehousing and Storage52.21.10ATECO Code – Management of Railway Infrastructure52.21.20ATECO Code – Road Management and Maintenance52.21.30ATECO Code – Management of Bus Stations52.21.40ATECO Code – Management of Freight Handling Centres52.21.50ATECO Code – Management of Car Parks and Garages52.21.60ATECO Code Road Towing and Breakdown Services52.21.90ATECO Code Other Support Services for Land Transport52.22.01ATECO Code Liquefaction and Regasification of Gas for Sea and Inland Waterway Transport52.22.09ATECO Code Other Support Services for Water Transport52.23.00ATECO Code Support Activities for Air Transportation52.24.10ATECO Code Cargo Handling for Air Transport52.24.20ATECO Code Cargo Handling for Sea and Inland Waterway Transport52.24.30ATECO Code Cargo Handling for Rail Transport52.24.40ATECO Code Cargo Handling for Other Land Transport52.25.01ATECO Code Logistics Services for Works of Art52.25.09ATECO Code Other Logistics Services52.26.01ATECO Code Customs Agents and Agencies52.26.02ATECO Code Freight Forwarding52.31.00ATECO Code Freight Transport Brokerage Services52.32.00ATECO Code Passenger Transport Brokerage ServicesFrequently asked questions
How much tax do you pay with a private hire or taxi VAT number under the flat-rate regime?
For taxis (49.33.10) and private hire vehicles (49.33.20) the profitability coefficient is 67%: on €40,000 of receipts the taxable base is €26,800. On this the substitute tax is calculated — 5% in the first five years for a new activity, otherwise 15% — along with INPS artisans' and commerciants' contributions. You can estimate your actual net income for your turnover with our tax calculator.
For road haulage for third parties, is registering a VAT number with code 49.41.00 enough?
No, a VAT number is just the first step. To carry freight for third parties you also need to register with the National Road Haulage Register (Albo nazionale degli autotrasportatori), which requires professional competence (an exam), good repute, establishment, and financial capacity of at least €50,000 for the first vehicle plus €5,000 for each additional vehicle. The ATECO code to declare is 49.41.00.
Which INPS scheme does a delivery rider or courier with a VAT number contribute to?
It depends on the ATECO code chosen. With 53.20.00 (courier services without universal service obligation) you are classified as a commerciant and pay into the INPS artisans' and commerciants' scheme, with fixed annual contributions on the minimum threshold. If instead you operate under code 82.99.99 you fall under the separate management (gestione separata), which applies a percentage rate on income with no fixed minimum. The choice makes a significant difference to the contributions due.