ATECO Codes — Fishing and aquaculture
Division 03 covers sea and freshwater fishing, aquaculture and related services such as processing of the catch and support for fishing activities. Operators who open a VAT number here often fall into the category of fishing entrepreneur, treated as an agricultural entrepreneur under Art. 2135 of the Civil Code. This classification has a major impact on tax and social security matters: it affects the INPS scheme, access to the flat-rate regime and the profitability coefficient applied to revenue.
- ATECO 2025 codes
- 7
- Flat-rate eligible
- 7 of 7
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
03.11.00Marine fishingFlat-rate67%03.12.00Freshwater fishingFlat-rate67%03.21.01Marine seaweed cultivationFlat-rate67%03.21.09Other marine aquaculture activitiesFlat-rate67%03.22.01Freshwater algae cultivationFlat-rate67%03.22.09Other freshwater aquaculture activitiesFlat-rate67%03.30.00Support activities for fishing and aquacultureFlat-rate67%
Frequently asked questions
Can a fisherman or an aquaculture business join the flat-rate regime?
Yes, provided annual revenue does not exceed €85,000 and all other access requirements are met — for example, not holding shares in partnerships or controlling a limited liability company with a similar activity. For the first five years the substitute tax is 5%, then it rises to 15%. The classification of the activity must be verified, however, because a true fishing entrepreneur follows the rules of an agricultural entrepreneur. You can calculate the taxes to see exactly what you would pay.
Which INPS scheme applies with a fishing ATECO code?
It depends on the actual activity. A fishing entrepreneur who personally carries out fishing or aquaculture is generally registered with the INPS Autonomous Agricultural Management scheme, with contributions linked to a bracket rather than a percentage of income. Someone who instead provides support services (code 03.30.00) or services without the qualifications of a fishing enterprise may end up in the Separate Management scheme, with an rate of around 26% on taxable income.
What profitability coefficient applies to fishing under the flat-rate regime?
For service and commercial activities linked to fishing, such as fishing support or the sale of the catch, the profitability coefficient under the flat-rate regime is 40%: on €50,000 of revenue, taxable income is €20,000. The situation differs for those who operate as agricultural entrepreneurs in the full sense, where the rules on agricultural income apply and not the standard flat-rate regime. It is advisable to confirm the classification with an accountant before choosing a tax regime.