Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- CATTIVITÀ MANIFATTURIERE
- 30Fabbricazione di altri mezzi di trasporto
- 30.1Costruzione di navi e imbarcazioni
- 30.12.00Costruzione di imbarcazioni da diporto e sportive
Description
- manufacture of inflatable boats and rafts for sports and recreation
- building of sailing boats with or without auxiliary motor
- building of motorboats
- building of recreation-type hovercraft
- building of yachts
- manufacture of personal watercraft
- manufacture of other pleasure and sporting boats, e.g.:
- canoes, kayaks, rowing boats, skiffs
- rowing boats
- factory conversion of pleasure and sporting boats
Exclusion notes
Excluded from class 30.12:
- manufacture of parts of pleasure and sporting boats:
- manufacture of sails, see 13.96
- manufacture of iron or steel anchors, see 25.99
- manufacture of marine engines, see 28.11
- factory overhaul of engines for sport/recreational ships and boats, see 28.11
- manufacture of sailboards and surfboards, see 32.30
- repair of pleasure boats, see 33.15
- rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
- rental of pleasure boats and yachts without crew, see 77.21
Frequently asked questions
I build RIBs, sailing boats, and pleasure yachts — pleasure craft or civil ships code?
Yes, pleasure and sport go here: RIBs, sailing boats, motorboats, yachts, personal watercraft, canoes, and kayaks. Commercial ships and civil floating structures such as ferries and pontoons go under 30.11.00.
I repair and refurbish pleasure craft — is this the right code or a different heading?
Only if you build or convert them in a shipyard. This heading includes the conversion of pleasure and sporting craft, but pure repair and maintenance of civil vessels is a different activity and does not fall under this manufacturing code.
I build canoes, kayaks, and rowing boats — do they go under sporting craft or sporting goods?
Under sporting craft. Canoes, kayaks, rowing boats, sculls, and racing shells are listed among the other pleasure and sporting boats under this heading. They stay here because they are classified as watercraft, not as simple sporting goods.
I make inflatable dinghies — do they all go here or does it change if they are not for leisure use?
It depends on the intended use. Pleasure and sporting inflatable boats and dinghies go here. Non-leisure inflatable craft fall instead under civil floating structures, 30.11.00. The intended use — leisure or civil — is what separates the two codes.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 30.12.00— Costruzione di imbarcazioni da diporto e sportive(corrispondenza diretta)