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
- CATTIVITÀ MANIFATTURIERE
- 30Fabbricazione di altri mezzi di trasporto
- 30.1Costruzione di navi e imbarcazioni
- 30.11.00Costruzione di navi e di strutture galleggianti per scopi civili
Description
- building of commercial vessels:
- passenger vessels, ferry boats, cargo ships, tankers, tugs
- building of fishing vessels, factory ships and other vessels for processing or preserving fishery products
- manufacture of civilian ship seats
- building of hovercraft (except recreation-type hovercraft)
- construction of drilling platforms, floating or submersible
- construction of floating structures, e.g.:
- floating docks, pontoons, cofferdams, floating landing stages, buoys, floating tanks, barges, lighters, floating cranes, non-recreational inflatable rafts, etc.
- manufacture of sections for ships and floating structures
- manufacture of submersible drones
- factory conversion of ships
- installation of technical interiors of boats
Exclusion notes
Excluded from class 30.11:
- manufacture of parts of vessels, other than major hull assemblies:
- manufacture of sails, see 13.96
- manufacture of ships' propellers, see 25.99
- manufacture of iron or steel anchors, see 25.99
- manufacture of navigational instruments, see 26.51
- manufacture of lighting equipment for ships, see 27.40
- manufacture of marine engines, see 28.11
- factory overhaul of civilian ship and boat engines, see 28.11
- manufacture of amphibious motor vehicles, see 29.10, 30.40
- manufacture of inflatable boats or rafts for pleasure and sport, see 30.12
- building of yachts, see 30.12
- building of military ships and vessels, see 30.13
- specialised repair and maintenance of civilian ships and floating structures, see 33.15
- ship-breaking, see 38.21
- interior non-technical installation and finishing of boats, see 43.3
Frequently asked questions
I build commercial vessels and pontoons — does this code also cover platforms and barges?
Yes. It covers passenger ships, ferries, cargo vessels, tankers, tugs, fishing vessels, and floating structures such as pontoons, barges, floating cranes, and drilling platforms. If you build pleasure craft and sports boats, however, the code changes to 30.12.00.
I run a civil shipyard but have a contract for a military vessel — same code?
No. Ships and vessels for military purposes have a dedicated heading, 30.13.00. This heading covers civil and commercial ships and floating structures.
I build hovercraft — air-cushion vessels — do they go under this code or under pleasure craft?
It depends on the intended use. Commercial or civil air-cushion vessels go here; leisure hovercraft fall under 30.12.00, which is explicitly excluded from the civil heading for pleasure use. The intended use determines the code, not the air-cushion technology.
I do not build complete ships — I manufacture hull sections and fit out the technical interiors of vessels. Does that still fall here?
Yes. The manufacture of ship sections and floating structures, and the fitting out of technical interiors of vessels, are included in this heading. You stay here as long as the work is on civil ships and floating structures; for pleasure craft the heading is 30.12.00.