Tax Democracy

ATECO code 52.24.20

Cargo handling for sea and inland waterway transport

MOVIMENTO MERCI RELATIVO A TRASPORTI MARITTIMI E FLUVIALI

ATECO code52.24.20

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 52.24.20Movimentazione merci relativa a trasporti marittimi e per vie d'acqua interne(corrispondenza diretta)

Recommended INPS scheme:

SEPARATA

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

67%

Classification

  • HTRASPORTO E MAGAZZINAGGIO
  • 52MAGAZZINAGGIO E ATTIVITÀ DI SUPPORTO AI TRASPORTI
  • 52.2ATTIVITÀ DI SUPPORTO AI TRASPORTI
  • 52.24Movimentazione merci
  • 52.24.20Movimento merci relativo a trasporti marittimi e fluviali

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.

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