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
- 50.40.00Trasporto per vie d'acqua interne di merci
Description
- transport of freight via rivers, canals, lakes and other inland waterways, including inside harbours and ports
- transport of freight on inland waterways, involving vessels that are not suitable for sea transport
- rental of vessels with crew for inland freight water transport
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 50.40:
- cargo handling, see 52.24
- rental of commercial ships or boats without crew, see 77.34
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.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 50.40.00— Trasporto di merci per vie d'acqua interne(corrispondenza diretta)