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
- HTRASPORTO E MAGAZZINAGGIO
- 52Magazzinaggio, deposito e attività di supporto ai trasporti
- 52.2Attività di supporto ai trasporti
- 52.24Movimentazione merci
- 52.24.20Movimentazione merci relativa a trasporti marittimi e per vie d'acqua interne
Exclusion notes
Excluded from group 52.2:
- intermediation service activities for freight transport, see 52.31
- intermediation service activities for passenger transport, see 52.32
- remote surveillance activities, see 80.09
Excluded from class 52.24:
- transport or moving of objects within an industrial plant, on a fee or contract basis, if a public road is used, see 49.41
- operation of terminal facilities, see 52.21, 52.22, 52.23
- intermediation service activities for freight transport, see 52.31
Frequently asked questions
Loading and unloading containers in port: which ATECO code do I use?
Code 52.24.20 covers the loading and unloading of goods from ships and barges. If you manage the quay, mooring, or towage of the vessel, that part falls under 52.22.09.
Port cargo handling vs. rail cargo handling: how do I tell the codes apart?
Look at where the handling takes place. Loading and unloading from ships is 52.24.20; loading and unloading of railway wagons is 52.24.30. Class 52.24 is split by mode of transport.
I do stevedoring in port but also some logistics work: is one code enough?
Only if stevedoring remains your predominant activity — then 52.24.20. When you organise cargo consolidation, packing for shipment, and distribution centres, you are doing logistics, which is 52.25.09.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 52.24.20— Movimento merci relativo a trasporti marittimi e fluviali(corrispondenza diretta)