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
- 30.13.00Costruzione di navi e imbarcazioni per scopi militari
Description
- building of military ships and vessels, e.g. combat ships equipped with various offensive and defensive weapons and with protective devices against shelling, and building of military floating structures, e.g.:
- aircraft carriers
- amphibious warfare and assault ships
- cruisers
- destroyers
- submarines
- landing crafts
- tugs for transporting ammunition or mines
- manufacture of military ships and vessel seats
- factory conversion of military ships, vessels and floating structures
Exclusion notes
Excluded from class 30.13:
- manufacture of weapons and ammunition (e.g. torpedo tubes, torpedoes), see 25.30
- factory overhaul of military ship and vessel engines, see 28.11
- building of civilian ships and floating structures, see 30.11
- manufacture of inflatable boats or rafts for pleasure and sport, see 30.12
Frequently asked questions
I build warships and submarines — does this code also cover aircraft carriers and landing craft?
Yes. It covers combat ships, aircraft carriers, cruisers, destroyers, submarines, landing craft, and military floating structures. Civil and commercial ships, however large, remain under 30.11.00.
I am only converting an existing military vessel — does this code still apply?
Yes. The conversion in a shipyard of ships, vessels, and floating structures for military use falls under this heading. What distinguishes it from other codes is the military purpose, not whether the vessel is new or converted.
I work in defence and build underwater drones — do they fall under military vessels or civil submersibles?
It depends on the intended use. Submarines and submersible vessels for military use go here; unmanned submersibles for civil applications, such as research or inspection, fall under civil ships and floating structures, 30.11.00. The military or civil end use is what determines the code, not the fact that it operates underwater.
I manufacture fixed seating and furnishings to be installed aboard warships — do they fall under this code or under furniture?
Here. Seating for ships and vessels for military purposes is listed under this heading, together with the military hull. For civil vessels, on-board seating follows the civil shipbuilding heading, 30.11.00.