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
- CATTIVITÀ MANIFATTURIERE
- 33Riparazione, manutenzione e installazione di macchine e apparecchiature
- 33.1Riparazione e manutenzione di prodotti in metallo, macchine e apparecchiature
- 33.15.00Riparazione e manutenzione di navi e imbarcazioni per scopi civili
Description
- repair and routine maintenance of civilian ships
- repair and maintenance of pleasure boats
- repair and maintenance of civilian ship and boat engines, including electric outboard motors
- repair and maintenance of floating structures
Exclusion notes
Excluded from division 33:
- cleaning of industrial machinery, see 81.22
- installation of equipment that forms an integral part of buildings or similar structures (e.g. installation of electrical wiring, of escalators or of air-conditioning systems, is classified as construction), see section F
- repair and maintenance of computers and communication equipment, see 95.10
- repair and maintenance of household goods, see 95.2
- repair and maintenance of goods that are used as capital goods as well as consumer goods is typically classified as repair and maintenance of household goods (e.g. office and household furniture repair), see 95.24
- repair and maintenance of motor vehicles and motorcycles, see 95.3
Excluded from group 33.1:
- rebuilding or remanufacture of machinery and equipment, see corresponding class in divisions 25, 26, 27, 28, 29, 30
- cleaning of industrial machinery, see 81.22
- repair and maintenance of computers and communication equipment, see 95.10
- repair and maintenance of household goods, see 95.2
Excluded from class 33.15:
- factory overhaul of engines for civilian and sport/recreational ships and boats, see 28.11
- factory overhaul and rebuilding of civilian ships and boats, see 30.11
- factory overhaul and rebuilding of sport/recreational ships and boats, see 30.12
- repair and maintenance of military ships and boats, see 33.18
- repair and maintenance of military ship and boat engines, see 33.18
- descaling and dismantling of wrecks of ships, see 38.21
Frequently asked questions
A workshop that repairs pleasure boats and hulls: code 33.15.00 or the shipyard code for building them?
I repair outboard engines and marine motors: does 33.15.00 apply, or the engine repair code?
For engines of civil ships and boats, including electric outboards, the repair activity falls within 33.15.00. The relevant distinction arises when you work on a stationary or generic industrial engine, in which case the reference becomes 33.12.10. What matters here is that the engine belongs to a vessel.
Pontoons, floating platforms and buoys: does their maintenance fall under 33.15.00?
Yes, maintenance of floating structures is listed among the activities of 33.15.00. If you build the floating structure from scratch, that is manufacturing and falls under 30.11.00.
I work on military vessels, not civil ones: can I use 33.15.00?
No. 33.15.00 is limited to civil purposes. Repair of military ships, boats and floating structures has a dedicated code, 33.18.20.