ATECO Codes — Water transport
Division 50 groups the transport of passengers and goods by sea, along coastlines and on inland waterways such as rivers and lakes. It includes shipowners, skippers with their own vessel, ferry operators, excursion and cruise boats, and river freight transport. From a tax perspective, codes in this division are compatible with the flat-rate regime, which applies a profitability coefficient of 67% and a substitute tax of 15% (5% for the first five years). Social security contributions are generally paid to the INPS Artisan Management scheme.
- ATECO 2025 codes
- 4
- Flat-rate eligible
- 4 of 4
- Profitability coefficient
- 67%
- Prevalent INPS scheme
- Gestione Separata
Frequently asked questions
What ATECO code and tax regime does a skipper who carries passengers use?
A skipper who transports passengers by sea with their own vessel uses code 50.10.00 (sea and coastal passenger water transport). The activity is eligible for the flat-rate regime up to €85,000 in annual fees, with a profitability coefficient of 67%: taxable income is 67% of revenue collected, to which the substitute tax of 15% or 5% for the first five years applies. The case of simple vessel hire without a transport service is different and falls under other codes. You can calculate the taxes starting from your projected turnover.
For sea transport, which INPS scheme applies — artisan or separate management?
Those who carry out the activity habitually by personally operating the vessel are generally registered with the INPS Artisan Management scheme, with fixed minimum contributions due regardless of income plus the percentage share on the excess. The Trader Management scheme covers those who organise the service without performing direct manual work. The Separate Management scheme is marginal for this division, as it is not a professional activity without an autonomous fund.
Are trips beyond territorial waters invoiced with VAT?
Sea passenger transport is subject to VAT only for the leg taking place within Italian territorial waters; the portion sailed outside is outside the scope or non-taxable. For vessels used for high-seas navigation, the concessions under Article 8-bis of the VAT Decree also apply, with conditions linked to the 70% threshold of voyages beyond the limit of territorial waters. Those under the flat-rate regime do not charge VAT on invoices, but these rules matter for those operating under the ordinary regime or issuing invoices to other operators.