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 interne
- 50.20Trasporto marittimo e costiero di merci
Description
Notes from sub-category 50.20.00:
- transport of freight over sea and coastal waters
- transport by towing or pushing of barges, oil rigs, etc.
- rental of vessels with crew for sea and coastal freight water transport
- ferry transport of unaccompanied vehicles
Exclusion notes
- ferry transport of passengers with or without a vehicle, see 50.10
- storage of freight, see 52.10
- harbour operations and other auxiliary activities (e.g. docking, pilotage, lighterage, vessel salvage), see 52.22
- cargo handling, see 52.24
- rental of commercial ships or boats without crew, see 77.34
Excluded from division 50:
- restaurant and bar activities aboard ships if carried out by separate units, see 56.11, 56.30