Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
78%
Calculate your taxes
Classification
- 85Istruzione e formazione
- 85.3Istruzione secondaria e post-secondaria non terziaria
- 85.32.0Istruzione secondaria professionale
- 85.32.01Istruzione secondaria professionale erogata da scuole di vela e navigazione
Description
- education activities of sailing and shipping schools issuing commercial certificates and permits
Exclusion notes
Excluded from group 85.3:
- non-formal education and training, see 85.5
Excluded from class 85.32:
- technical and vocational post-secondary non-tertiary education, see 85.33
- technical and vocational higher education, see 85.40
- non-formal vocational education and training, e.g.:
- non-formal training courses, provided in support of or as an alternative to formal education, of a non-continuous nature, of short duration and/or low intensity, as defined in ISCED-P 2011, see 85.5
- performing arts instruction for recreation, hobby and self-development purposes, see 85.52
- education activities of driving schools not intended for occupational drivers, see 85.53
- job training forming part of social work activities without accommodation, see 88.10, 88.99
Frequently asked questions
A nautical school issuing commercial licences: ATECO code 85.32.01 or driving school 85.53.00?
85.32.01 only when the sailing or navigation school issues commercial certificates or licences. That is the deciding factor: schools training for professional purposes belong here, while schools teaching recreational boating licences fall under 85.53.00. The professional purpose of the qualification determines the code, not the type of vessel.
I train seafarers for professional certificates but also run basic courses for leisure sailors: two codes?
Usually yes, because these are two distinct activities. The part that issues commercial licences stays in 85.32.01, while courses for leisure sailing without a professional qualification fall under 85.53.00. If the majority of turnover comes from professional maritime training, keep 85.32.01 as the primary code.
Professional skipper course: does it fall under 85.32.01 or sports training?
Yes, 85.32.01 applies when the course leads to a certificate or commercial licence for those who navigate professionally. If instead you teach sailing as a sport or recreational activity without a professional qualification, the classification is sports and recreational training under 85.51.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 85.32.01— Scuole di vela e navigazione che rilasciano brevetti o patenti commerciali(corrispondenza diretta)