Recommended INPS scheme:
SEPARATA
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
67%
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Classification
- AAGRICOLTURA, SILVICOLTURA E PESCA
- 03Pesca e acquacoltura
- 03.1Pesca
- 03.11.00Pesca marina
Description
- fishing on a commercial basis in ocean and coastal waters
- taking of marine crustaceans and molluscs
- whaling
- taking of marine aquatic animals (e.g. turtles, sea squirts, tunicates, sea urchins)
- gathering of other marine organisms and materials (e.g. natural pearls, sponges, coral, seaweed, algae)
- processing and preserving of fish on vessels engaged in fishing
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 03.11:
- capturing of marine mammals apart from whales (e.g. seals, walruses), see 01.70
- processing of whales on factory ships, see 10.11
- processing of fish, crustaceans and molluscs on factory ships or in factories ashore, see 10.20
- rental of pleasure boats with crew for sea and coastal water transport (e.g. for fishing trips), see 50.10
- 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 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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 03.11.00— Pesca in acque marine e lagunari e servizi connessi(diviso in più codici)