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
- 50.30.00Trasporto per vie d'acqua interne di passeggeri
Description
- transport of passengers via rivers, canals, lakes and other inland waterways, including inside harbours and ports
- transportation of passengers on inland waterways by water buses, e.g. vaporetti, and gondolas
- rental of pleasure boats with crew for inland water transport
- operation of sightseeing boats and excursions on inland waterways
- inland 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 50.30:
- 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
- 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 vaporetto and a gondola in the lagoon — is the code 50.30.00 or maritime transport?
It is 50.30.00. The transport of passengers on rivers, canals and lakes, including vaporettos and gondolas, falls under inland waterways. When the navigation is on the open sea or along the coast, the code is 50.10.00.
I take tourists on a scenic boat trip on a lake — 50.30.00 or a tourist agency code?
Usually 50.30.00, because excursion and sightseeing vessels on inland waterways fall here. If instead you put together and resell the package without operating the boat yourself, look at 79.12.00.
I operate a river passenger ferry with and without accompanying vehicles — is it always 50.30.00?
Yes. Inland waterway ferry services with or without accompanying vehicles fall under 50.30.00. If instead you carry only goods along the same rivers and canals, the code becomes 50.40.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 50.30.00— Trasporto di passeggeri per vie d'acqua interne (inclusi i trasporti lagunari)(corrispondenza diretta)