ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 03.11.00— Pesca marina(diviso in più codici)
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
- 03.11Pesca marina
- 03.11.00Pesca in acque marine e lagunari e servizi connessi
Frequently asked questions
I fish commercially at sea and process the catch on board: ATECO code 03.11.00 or 03.12.00?
03.11.00, if you fish in ocean or coastal waters. This covers marine crustaceans and molluscs, the collection of other marine organisms such as sponges and corals, and also the processing and preservation of fish carried out on board the vessel. When fishing takes place in rivers, lakes, or other inland waters, the correct code is freshwater fishing, i.e. 03.12.00.
Is collecting corals and sponges at sea classified as marine fishing 03.11.00 or a different ATECO activity?
Yes, it falls under 03.11.00: the collection of natural pearls, sponges, corals, macroalgae, and seaweed is part of marine fishing. A different case arises when you cultivate seaweed: that falls under aquaculture, with 03.21.01. Fishing harvests what exists in nature; aquaculture grows it.
Is the capture of whales and sea turtles classified as fishing 03.11.00 or hunting?
Yes, at sea it remains marine fishing 03.11.00: the capture of whales and the collection of marine aquatic animals such as sea turtles, sea urchins, and sea squirts all belong here. The capture on land of marine mammals — for example seals and walruses along the coast — is instead hunting, i.e. 01.70.00. The dividing line is water versus land.
In addition to fishing I offer diving and cage maintenance services to other fishermen: do I need a second ATECO code?
Yes, because these are separate activities. Fishing at sea to sell the catch stays under 03.11.00, while third-party services such as diving, cage maintenance, and fishery surveillance fall under support activities, i.e. 03.30.00. Fishing for yourself is one thing; providing services to others' fishing operations is another.