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
- 03.30.00Attività di supporto alla pesca e all'acquacoltura
Description
- service activities incidental to marine or freshwater fishery or aquaculture, e.g.:
- diving services for aquaculture
- remotely operated underwater vehicles (ROV) services for aquaculture
- repair and maintenance services for fish cages
- other support activities on fishing and aquaculture n.e.c.
- restoration of marine ecosystems
- fishery (fishery guard) and aquaculture control
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 class 03.30:
- fishing and aquaculture activities, see 03.1, 03.2
- processing of fish and aquaculture products on factory ships or in factories ashore, see 10.20
- processing of fish, crustaceans and molluscs, see 10.20
- activities related to the servicing of equipment and/or vessels, see division 33
- distribution of fisheries and aquaculture products, see divisions 46, 47, 52
- fishing practiced for sport or recreation and related services, see 93.19
- operation of sport fishing preserves, see 93.19
Frequently asked questions
I carry out diving and cage maintenance for an aquaculture facility: ATECO code 03.30.00?
Yes, 03.30.00. This covers services related to fishing and aquaculture carried out for third parties: diving for aquaculture, services using remotely operated underwater vehicles (ROVs), repair and maintenance of fish cages, fishery surveillance, and marine ecosystem restoration. If you farm the fish yourself instead, that is aquaculture, for example 03.21.09.
Does fishery warden and fishery surveillance work fall under ATECO code 03.30.00?
I carry out marine ecosystem restoration and ROV-based restocking services for third parties: ATECO code 03.30.00?
Yes, marine ecosystem restoration and services using remotely operated underwater vehicles (ROVs) for fishing and aquaculture fall under 03.30.00. When you farm fish and molluscs at sea to sell them, the code is marine aquaculture, i.e. 03.21.09. Here you remain within support services, not production.