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
- HTRASPORTO E MAGAZZINAGGIO
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.2Attività di supporto ai trasporti
- 52.22.0Servizi di supporto al trasporto marittimo e per vie d'acqua interne
- 52.22.09Altri servizi di supporto al trasporto marittimo e per vie d'acqua interne
Description
- activities related to the water transport of passengers, animals or freight:
- operation of terminal facilities (e.g. harbours, piers)
- operation of waterway locks, etc.
- navigation, pilotage, tug and berthing activities
- bunkering and reception of port waste
- lighterage, salvage activities
- lighthouse activities
- marine cargo surveying activities
- waterway information services
- winter storage of ships and boats
- ensuring safety at waterway infrastructure maintenance work
- fire-fighting and fire-prevention services in ports and aboard ships
Exclusion notes
Excluded from group 52.2:
- intermediation service activities for freight transport, see 52.31
- intermediation service activities for passenger transport, see 52.32
- remote surveillance activities, see 80.09
Excluded from class 52.22:
- dredging and waterway maintenance, see 42.91
- cargo handling, see 52.24
- amusement and recreation activities related to the infrastructure of marinas, see 93.29
Frequently asked questions
I provide mooring and towage services in port: is this the right code or the one for cargo handling?
Yes, mooring, towage, pilotage, and navigation services all fall here — they assist the vessel, not the cargo. If your activity is loading and unloading cargo from the hold, the correct code is 52.24.20.
Winter storage of boats: does it fall under 52.22.09 or warehousing?
Usually 52.22.09, because winter lay-up of ships and boats is listed among the support activities for water transport. When you keep goods in a closed ambient-temperature warehouse you are dealing with 52.10.10, which is static storage rather than navigation support.
I manage a port terminal and quays: is this the right code?
Yes. Management of ports, quays, locks, lighthouses, and maritime signalling all sits within 52.22.09. If you also carry out regasification of liquefied natural gas for water transport at the terminal, that element has its own code: 52.22.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.22.09— Altre attività dei servizi connessi al trasporto marittimo e per vie d'acqua(corrispondenza diretta)