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
- AAGRICOLTURA, SILVICOLTURA E PESCA
- 03Pesca e acquacoltura
- 03.2Acquacoltura
- 03.21.0Acquacoltura marina
- 03.21.09Altre attività di acquacoltura marina
Description
- fish farming in sea water including farming of marine ornamental fish
- production of bivalve spat (e.g. oyster mussel etc.), lobsterlings, shrimp post-larvae, fish fry and fingerlings
- culture of crustaceans, bivalves, other molluscs and other aquatic animals in sea water
- aquaculture activities in brackish waters
- land-based aquaculture activities in salt water filled tanks and reservoirs
- operation of marine fish hatcheries and marine worm farms
Exclusion notes
Excluded from division 03:
- processing of fish, crustaceans or molluscs, whether at land-based plants or on factory ships, see 10.20
- building and repairing of ships and boats, see 30.11, 30.13, 33.15, 33.18
- sport or recreational fishing activities, see 93.19
Excluded from group 03.2:
- breeding and raising of reptiles, see 01.48
- breeding and raising of snakes and turtles, see 01.48
- production of bird skins from ranching operations or skins from farming reptiles (e.g. snakes and turtles), see 01.48
Excluded from class 03.21:
- frog farming, see 03.22
- operation of sport fishing preserves, see 93.19
Frequently asked questions
I farm mussels and oysters at sea: ATECO code 03.21.09 or marine fishing 03.11.00?
03.21.09, because you are farming the animals rather than catching them. This code covers the farming of fish, crustaceans, bivalves, and other molluscs in seawater, the production of spat (mollusc eggs, post-larval shrimp, fry), and aquaculture in brackish water. If you collect wild molluscs from the sea instead, that is fishing, i.e. 03.11.00.
I farm marine fish in land-based saltwater tanks: does that fall under ATECO code 03.21.09?
Yes. Land-based aquaculture in saltwater tanks and basins falls under 03.21.09, as does the management of marine nurseries and hatcheries. If you only cultivate marine algae, the dedicated code is 03.21.01.
I produce only marine fry and juvenile stock to sell to other farms: ATECO code 03.21.09?
Yes, the production of bivalve mollusc eggs, post-larval shrimp, fry, and fingerlings in seawater falls under 03.21.09, together with the management of marine hatcheries. If you produce juvenile stock in fresh water instead, the code is freshwater aquaculture, i.e. 03.22.09.
I farm sea bass in brackish lagoon water tanks: does that fall under ATECO code 03.21.09 or freshwater?
03.21.09, because aquaculture in brackish water is classified with marine farming. When the farming is in truly fresh water — for example trout in spring-fed tanks — the code becomes 03.22.09. The salinity of the water determines the entry.