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
- 50.20.00Trasporto marittimo e costiero di merci
Description
- 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
Excluded from division 50:
- restaurant and bar activities aboard ships if carried out by separate units, see 56.11, 56.30
Excluded from class 50.20:
- 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
Frequently asked questions
I transport containers and goods by sea along the coast — is the code 50.20.00 or the passenger one?
It is 50.20.00. The transport of goods on the open sea and in coastal waters, both scheduled and non-scheduled, falls here. If instead people rather than cargo are on board, the correct code is 50.10.00.
I tow barges and oil platforms at sea — does that fall under 50.20.00 or is it a port service?
It falls under 50.20.00. The transport of barges and platforms by tug or pusher craft is listed under this heading. Services carried out inside the port, such as cargo handling, fall instead under 52.24.20.
I ferry unaccompanied vehicles by sea — is that freight transport 50.20.00 or passenger transport?
It is 50.20.00. The ferrying of unaccompanied vehicles falls under sea freight transport. When the vehicles travel with the driver on board, the activity becomes passenger transport 50.10.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 50.20.00— Trasporto marittimo e costiero di merci(corrispondenza diretta)