ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 50.40.00— Trasporto per vie d'acqua interne di merci(corrispondenza diretta)
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
- HTRASPORTO E MAGAZZINAGGIO
- 50TRASPORTO MARITTIMO E PER VIE D'ACQUA
- 50.40.00Trasporto di merci per vie d'acqua interne
Frequently asked questions
I transport goods by barge on rivers and canals — is the code 50.40.00 or sea freight transport?
It is 50.40.00. The transport of goods along rivers, canals, lakes and other inland waterways, including with vessels not suitable for sea navigation, falls here. If instead you navigate on the open sea or along the coast, the correct code is 50.20.00.
I use vessels that could not handle the open sea — does that confirm the code 50.40.00?
Yes. The heading specifically covers freight transport with vessels not designed for sea navigation. That is the element that distinguishes 50.40.00 from sea freight transport 50.20.00.
I hire out my barge with crew to move goods on the river — does that fall under 50.40.00?
Yes, if crew is included. The hire of vessels with crew for inland waterway freight transport is listed under 50.40.00. If instead you provide the barge without crew, the activity becomes hire such as 77.34.00.