Division 49: Land transport and transport via pipelines

Section H, Transportation and storage. 15 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 49Land transport and transport via pipelines

    This division includes the transport of passengers and freight by road or rail.

    The activities include the transport of passengers, whether for personal, professional or recreational reasons. It also includes the transport of goods via road, rail or pipelines.

    This division also includes activities by independent drivers.

  2. 49.1Passenger rail transport
  3. 49.11Passenger heavy rail transport
    ISTAT explanatory notes ›

    Excludes

    • passenger transport by metro, tramway, subway, underground etc., see 49.1249.12
    • freight rail transport, see 49.2049.20
    • passenger terminal activities, see 52.2152.21
    • operation of railway infrastructure and related activities (e.g. switching and shunting), see 52.2152.21
    • operation of sleeping cars or dining cars when operated by separate units, see 55.90, 56.1155.9056.11
  4. 49.11.0Passenger heavy rail transport
  5. 49.11.00Passenger heavy rail transport
    From ATECO 2022: 49.10.00 Trasporto ferroviario di passeggeri (interurbano) (all from here)
    ISTAT explanatory notes ›

    Includes

    • rail transport of passengers using railway rolling stock on mainline networks
    • operation of sleeping cars or dining cars as an integrated operation of railway companies

    Also includes

    • passenger heavy rail transport for sightseeing
  6. 49.12Other passenger rail transport
    ISTAT explanatory notes ›

    Excludes

    • passenger terminal activities, see 52.2152.21
    • operation of railway infrastructure and related activities (e.g. switching and shunting), see 52.2152.21
  7. 49.12.0Other passenger rail transport
  8. 49.12.00Other passenger rail transport
    From ATECO 2022: 49.10.00 Trasporto ferroviario di passeggeri (interurbano) (in part) · 49.31.00 Trasporto terrestre di passeggeri in aree urbane e suburbane (in part) · 49.39.01 Gestioni di funicolari, ski-lift e seggiovie se non facenti parte dei sistemi di transito urbano o suburbano (in part)
    ISTAT explanatory notes ›

    Includes

    • passenger transport by metro, subway, underground and elevated railways, metropolitan railway and tramway
    • passenger transport by funicular railways

    Also includes

    • passenger light rail transport for sightseeing
  9. 49.2Freight rail transport
  10. 49.20Freight rail transport
    ISTAT explanatory notes ›

    Excludes

    • freight transport by cableways, see 49.3449.34
    • warehousing and storage, see 52.1052.10
    • freight terminal activities, see 52.2152.21
    • operation of railway infrastructure and related activities (e.g. switching and shunting), see 52.2152.21
    • cargo handling on behalf of others, see 52.2452.24
  11. 49.20.0Freight rail transport
  12. 49.20.00Freight rail transport
    From ATECO 2022: 49.20.00 Trasporto ferroviario di merci (all from here)
    ISTAT explanatory notes ›

    Includes

    • freight transport on mainline rail networks as well as short line freight railways

    Also includes

    • freight transport by funicular railway
    • traction services
  13. 49.3Other passenger land transport
    ISTAT explanatory notes ›

    This group includes all land-based passenger transport activities other than rail transport.

  14. 49.31Scheduled passenger transport by road
    ISTAT explanatory notes ›

    Scheduled passenger transport by road follows a fixed timetable, entailing the picking up and setting down of passengers normally at fixed stops.

    Excludes

    • passenger rail transport, see 49.149.1
    • passenger transport by funicular railway, see 49.1249.12
    • non-scheduled passenger transport by road for sightseeing, in vehicles of 10 or more persons, see 49.3249.32
    • on-demand passenger transport services in vehicles with a driver for a maximum of 9 persons (taxi, etc.), see 49.3349.33
    • operation of aerial cableways, etc., see 49.3449.34
  15. 49.31.0Scheduled passenger transport by road
    ISTAT explanatory notes ›

    Implementation rule

    • Scheduled passenger transport by road is subdivided in scheduled passenger transport by road for sightseeing and other scheduled passenger transport by road.
  16. 49.31.01Scheduled passenger transport by road for sightseeing
    From ATECO 2022: 49.31.00 Trasporto terrestre di passeggeri in aree urbane e suburbane (in part) · 49.39.09 Altre attività di trasporti terrestri di passeggeri n.c.a. (in part)
    ISTAT explanatory notes ›

    Also includes

    • scheduled passenger transport by road for sightseeing
    • scheduled passenger transport by road in funtrains for sightseeing tours following a fixed timetable and entailing the picking up and setting down of passengers normally at fixed stops
    • scheduled passenger transport by road in buses for sightseeing tours following a fixed timetable and entailing the picking up and setting down of passengers normally at fixed stops

    Excludes

    • non-scheduled passenger transport by road in tourist buses, see 49.32.0149.32.01
  17. 49.31.02Other scheduled passenger transport by road
    From ATECO 2022: 49.31.00 Trasporto terrestre di passeggeri in aree urbane e suburbane (in part) · 49.39.09 Altre attività di trasporti terrestri di passeggeri n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • scheduled urban, suburban or long-distance road transport of passengers e.g. by bus, coach, trolleybus, minibus
    • scheduled passenger transport by road to connect the city centre to the airport, the city centre to the railway station, etc.

    Also includes

    • operation of school buses and buses for the transport of employees
  18. 49.32Non-scheduled passenger transport by road
    ISTAT explanatory notes ›

    Non-scheduled passenger transport by road is not following a fixed time schedule, without entailing the picking up and setting down of passengers at normally fixed stops.

    This may include transport by bus, coach, trolleybus or minibus.

    Excludes

    • passenger rail transport, see 49.149.1
    • operation of school buses and buses for the transport of employees, see 49.3149.31
    • on-demand passenger transport services in vehicles with a driver for a maximum of 9 persons (taxi, etc.), see 49.3349.33
  19. 49.32.0Non-scheduled passenger transport by road
    ISTAT explanatory notes ›

    Implementation rule

    • Non-scheduled passenger transport by road is subdivided in non-scheduled passenger transport by road for sightseeing and other non-scheduled passenger transport by road.
  20. 49.32.01Non-scheduled passenger transport by road for sightseeing
    From ATECO 2022: 49.39.09 Altre attività di trasporti terrestri di passeggeri n.c.a. (all from here)
    ISTAT explanatory notes ›

    Includes

    • non-scheduled passenger transport by road in tourist buses
  21. 49.32.02Other non-scheduled passenger transport by road
    From ATECO 2022: 49.39.09 Altre attività di trasporti terrestri di passeggeri n.c.a. (all from here)
    ISTAT explanatory notes ›

    Includes

    • non-scheduled urban, interurban and long-distance road transport of passengers in vehicles of 10 or more persons
    • passenger transport by road as a shuttle service within airport areas
  22. 49.33On-demand passenger transport service activities by vehicle with driver
    ISTAT explanatory notes ›

    This class includes the on-demand transport of passengers in vehicles with a driver, for a maximum of 9 persons.

    This class also includes on-demand transportation of passengers in vehicles with driver, for transport of 9 or less persons for recreational reasons.

    Excludes

    • bicycle taxi services, see 49.3949.39
    • passenger road transport by vehicles drawn by humans or animals, see 49.3949.39
    • intermediation service activities for passenger transport, see 52.3252.32
    • patient transport by ambulance, see 86.9286.92
  23. 49.33.1Taxi services
  24. 49.33.10Taxi services
    From ATECO 2022: 49.32.10 Trasporto con taxi (all from here)
    ISTAT explanatory notes ›

    Includes

    • taxi services
    • motorcycle taxi services

    Excludes

    • bike taxi services, see 49.39.0049.39.00
  25. 49.33.2Private hire vehicles with driver
  26. 49.33.20Private hire vehicles with driver
    From ATECO 2022: 49.32.20 Trasporto mediante noleggio di autovetture da rimessa con conducente (all from here)
    ISTAT explanatory notes ›

    Includes

    • private hire vehicles with a driver
  27. 49.34Passenger transport by cableways and ski lifts
    ISTAT explanatory notes ›

    Excludes

    • passenger rail transport for sightseeing, see 49.149.1
    • passenger transport by funicular railway, see 49.1249.12
    • non-scheduled passenger road transport in vehicles of 10 or more persons, see 49.3249.32
    • operation of sports areas, which may include the operation of cableways, ski lifts and chairlifts, see 93.1193.11
  28. 49.34.0Passenger transport by cableways and ski lifts
  29. 49.34.00Passenger transport by cableways and ski lifts
    From ATECO 2022: 43.12.00 Preparazione del cantiere edile e sistemazione del terreno (in part) · 49.31.00 Trasporto terrestre di passeggeri in aree urbane e suburbane (in part) · 49.39.01 Gestioni di funicolari, ski-lift e seggiovie se non facenti parte dei sistemi di transito urbano o suburbano (in part) · 49.41.00 Trasporto di merci su strada (in part)
    ISTAT explanatory notes ›

    Includes

    • transport by cableways, ski lifts and chairlifts, which may include the preparation of ski slopes
    • passenger transport by lifts

    Also includes

    • freight transport by cableways
  30. 49.39Other passenger land transport n.e.c.
    ISTAT explanatory notes ›

    Excludes

    • patient transport by ambulance, see 86.9286.92
    • transport of human remains, see 96.3096.30
  31. 49.39.0Other passenger land transport n.e.c.
  32. 49.39.00Other passenger land transport n.e.c.
    From ATECO 2022: 49.39.09 Altre attività di trasporti terrestri di passeggeri n.c.a. (all from here)
    ISTAT explanatory notes ›

    Includes

    • bicycle taxi services
    • passenger road transport by vehicles drawn by humans or animals

    Excludes

    • rental and leasing of tourist cycle rickshaw without a driver, see 77.21.0177.21.01
  33. 49.4Freight transport by road and removal services
    ISTAT explanatory notes ›

    This group includes all land-based freight transport activities other than rail transport.

  34. 49.41Freight transport by road
    ISTAT explanatory notes ›

    Excludes

    • log hauling within the forest, as part of logging operations, see 02.4002.40
    • distribution of water by trucks, see 36.0036.00
    • waste transport as an integrated part of waste collection activities, see 38.11, 38.1238.1138.12
    • removal services, see 49.4249.42
    • operation of terminal facilities for handling freight, see 52.252.2
    • crating and packing activities for transport, see 52.252.2
    • moving cargos on industrial sites, typically with transport equipment that is not suitable for use on roads open to public traffic, see 52.2452.24
    • pickup of goods and grouping for shipping, see 52.2552.25
    • post and courier activities, see 53.10, 53.2053.1053.20
    • transport by armoured car service activities, see 80.0180.01
  35. 49.41.0Freight transport by road
  36. 49.41.00Freight transport by road
    From ATECO 2022: 49.41.00 Trasporto di merci su strada (all from here)
    ISTAT explanatory notes ›

    Includes

    • all freight transport operations by road:
      • logging haulage
      • livestock haulage
      • refrigerated haulage
      • heavy haulage
      • bulk haulage, including haulage in tanker trucks, including milk collection at farms
      • haulage of automobiles
      • transport of waste and waste materials, without collection or disposal
    • road transport of freight, on behalf of postal or courier units, without carrying out any other post or courier activities
    • road transport of objects between different units (e.g. buildings, storage units, on a fee or contract basis)
    • road transport of works of art, e.g. by monitored vehicles with climate-control and air-suspension systems

    Also includes

    • rental of freight vehicles with driver
    • freight road transport by vehicles drawn by humans or animals
    • rental of concrete-mixer lorries with a driver
    • delivery of furniture, can include unpacking and installation
  37. 49.42Removal services
  38. 49.42.0Removal services
  39. 49.42.00Removal services
    From ATECO 2022: 49.42.00 Servizi di trasloco (all from here)
    ISTAT explanatory notes ›

    Includes

    • removal (relocation) services to businesses and households by road transport

    Also includes

    • leasing of removal vehicles with a driver
    • storage of furniture as part of the removal service
    • dismantling and reassembly of furniture as part of the removal service
  40. 49.5Transport via pipeline
  41. 49.50Transport via pipeline
    ISTAT explanatory notes ›

    Excludes

    • distribution of gaseous fuels, steam or water to end users through local or regional network of mains, see 35.22, 35.30, 36.0035.2235.3036.00
    • distribution of water by trucks, see 36.0036.00
    • retail sale of automotive fuel, see 47.3047.30
    • transport of liquids by trucks, see 49.4149.41
  42. 49.50.1Transport of gases via pipeline
  43. 49.50.10Transport of gases via pipeline
    From ATECO 2022: 49.50.10 Trasporto mediante condotte di gas (all from here)
    ISTAT explanatory notes ›

    Includes

    • transport of gases via pipelines
    • pipeline transport of natural gas from processing plants to local distribution systems
    • pipeline transport of crude or refined petroleum and petroleum products
    • operation of gas pipelines

    Also includes

    • operation of pump stations for the transport of gases via pipelines
  44. 49.50.2Transport of liquids via pipeline
  45. 49.50.20Transport of liquids via pipeline
    From ATECO 2022: 49.50.20 Trasporto mediante condotte di liquidi (all from here)
    ISTAT explanatory notes ›

    Includes

    • transport of liquids, water, slurry and other commodities via pipelines
    • operation of oil pipelines

    Also includes

    • operation of pump stations for the transport of liquids via pipelines

Source and disclaimer

The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.

Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0

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