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
- HTRASPORTO E MAGAZZINAGGIO
- 50Trasporto marittimo e per vie d'acqua interne
- 50.10.00Trasporto marittimo e costiero di passeggeri
Description
- transport of passengers over seas and coastal waters, whether scheduled or not:
- operation of excursion, cruise or sightseeing boats
- operation of ferries, water taxis, etc.
- operation of other passenger sea or coastal transport
- rental of pleasure boats with crew for sea and coastal water transport (e.g. for fishing trips)
- ferry transport of passengers with or without a vehicle
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 50.10:
- activities of agents involved in the wholesale of yachts and recreational boats, see 46.14
- wholesale of boats, see 46.64
- retail sale of boats, see 47.63
- intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
- intermediation service activities for freight transportation, see 52.31
- intermediation service activities for passenger transportation, see 52.32
- restaurant and bar activities aboard ships, when provided by separate units, see 56.11, 56.30
- rental and leasing of pleasure boats and yachts without crew, see 77.21
- rental of commercial ships or boats without crew, see 77.34
- intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52
- operation of floating casinos not transporting passengers, see 92.00
Frequently asked questions
I operate a ferry carrying passengers along the coast — is the code 50.10.00 or the one for inland waterways?
It is 50.10.00. The transport of passengers on the open sea and in coastal waters, including ferries and water taxis, falls here. If instead you navigate on rivers, lakes or canals, such as vaporettos, the code becomes 50.30.00.
I organise boat excursions and sightseeing trips along the coast — 50.10.00 or a travel agency code?
I charter my boat with crew for sea fishing trips — does this fall under 50.10.00?
Yes. The hire of pleasure craft with crew for marine transport, including fishing outings on board, is listed under 50.10.00. If instead you provide the boat without crew, the activity becomes straightforward hire such as 77.34.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 50.10.00— Trasporto marittimo e costiero di passeggeri(corrispondenza diretta)