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
- AAGRICOLTURA, SILVICOLTURA E PESCA
- 03Pesca e acquacoltura
- 03.1Pesca
- 03.12.00Pesca in acque dolci
Description
- fishing on a commercial basis in inland waters
- taking of freshwater crustaceans and molluscs
- taking of freshwater aquatic animals
- gathering of freshwater materials
- gathering of other freshwater organisms: seaweed and algae
Exclusion notes
Excluded from division 03:
- processing of fish, crustaceans or molluscs, whether at land-based plants or on factory ships, see 10.20
- building and repairing of ships and boats, see 30.11, 30.13, 33.15, 33.18
- sport or recreational fishing activities, see 93.19
Excluded from class 03.12:
- catching of frogs or collection of snails in the wild, see 01.70
- collecting wild plants (e.g. reeds, sedges), see 02.30
- processing of fish, crustaceans and molluscs on factory ships or in factories ashore, see 10.20
- fishing inspection, protection and patrol services, see 84.24
- fishing practiced for sport or recreation and related services, see 93.19
- operation of sport fishing preserves, see 93.19
Frequently asked questions
I fish professionally in a lake or river: ATECO code 03.12.00 or marine fishing 03.11.00?
03.12.00, when commercial fishing takes place in inland waters: lakes, rivers, freshwater lagoons. This also covers freshwater crustaceans, molluscs, and other aquatic animals. If you go out to sea, the code is marine fishing 03.11.00. What matters is where you fish, not what you catch.
I raise fish in freshwater tanks: is that freshwater fishing 03.12.00 or aquaculture?
No, if you raise them it is aquaculture, not fishing. 03.12.00 applies only to the capture of wild fish in inland waters. For freshwater farming — including ornamental fish or frogs — the code is 03.22.09.
I catch wild river prawns and freshwater mussels: ATECO code 03.12.00 or is there a separate code for molluscs?
03.12.00, because the collection of wild freshwater crustaceans and molluscs falls under inland fishing. If you farm them instead, the correct code is freshwater aquaculture, i.e. 03.22.09. Fishing captures what is wild; aquaculture rears it.
I work as a fishery warden and carry out fishery surveillance on a lake: ATECO code 03.12.00 or something else?
No, this is not fishing. Fishery and aquaculture surveillance — wardens and fishery inspectors — falls under support activities, code 03.30.00. 03.12.00 is for those who catch fish in rivers and lakes, not for those who oversee others' fishing.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 03.12.00— Pesca in acque dolci e servizi connessi(diviso in più codici)