Division 50: Water transport
Section H, Transportation and storage. 4 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.
ISTAT publishes ATECO 2022 titles in Italian only.
- 50Water transport
This division includes the water transport of passengers or freight, whether scheduled or not, whether for professional, personal or recreational reasons. Also included are the operation of towing or pushing boats, excursion, or sightseeing boats, cruise ships, ferries, water taxis, and so on.
Although the location is an indicator for the separation between sea and inland water transport, the deciding factor is the type of vessel used.
Transport on seagoing vessels is classified in groups 50.1 and 50.2, while transport using other vessels is classified in groups 50.3 and 50.4.
- 50.1Sea and coastal passenger water transport
ISTAT explanatory notes ›
This group includes transport of passengers over seas and coastal waters.
Also included is transport of passengers on lakes, etc., when similar types of vessels are used as on sea or coastal waters.
- 50.10Sea and coastal passenger water transport
ISTAT explanatory notes ›
Excludes
- activities of agents involved in the wholesale of yachts and recreational boats, see 46.1446.14
- wholesale of boats, see 46.6446.64
- retail sale of boats, see 47.6347.63
- intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.9247.92
- intermediation service activities for freight transportation, see 52.3152.31
- intermediation service activities for passenger transportation, see 52.3252.32
- restaurant and bar activities aboard ships, when provided by separate units, see 56.11, 56.3056.1156.30
- rental and leasing of pleasure boats and yachts without crew, see 77.2177.21
- rental of commercial ships or boats without crew, see 77.3477.34
- intermediation service activities for rental and leasing of pleasure boats without operator, see 77.5277.52
- operation of floating casinos not transporting passengers, see 92.0092.00
- 50.10.0Sea and coastal passenger water transport
- 50.10.00Sea and coastal passenger water transportFrom ATECO 2022: 50.10.00 Trasporto marittimo e costiero di passeggeri (all from here)
ISTAT explanatory notes ›
Includes
- 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
Also includes
- 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
- transport of passengers over seas and coastal waters, whether scheduled or not:
- 50.2Sea and coastal freight water transport
ISTAT explanatory notes ›
This group includes transport of freight over seas and coastal waters.
This group also includes transport of freight on lakes, etc., when similar types of vessels are used as on sea or coastal waters.
- 50.20Sea and coastal freight water transport
ISTAT explanatory notes ›
Excludes
- ferry transport of passengers with or without a vehicle, see 50.1050.10
- storage of freight, see 52.1052.10
- harbour operations and other auxiliary activities (e.g. docking, pilotage, lighterage, vessel salvage), see 52.2252.22
- cargo handling, see 52.2452.24
- rental of commercial ships or boats without crew, see 77.3477.34
- 50.20.0Sea and coastal freight water transport
- 50.20.00Sea and coastal freight water transportFrom ATECO 2022: 50.20.00 Trasporto marittimo e costiero di merci (all from here)
ISTAT explanatory notes ›
Includes
- transport of freight over sea and coastal waters
- transport by towing or pushing of barges, oil rigs, etc.
Also includes
- rental of vessels with crew for sea and coastal freight water transport
- ferry transport of unaccompanied vehicles
- 50.3Inland passenger water transport
ISTAT explanatory notes ›
This group includes transport of passengers via inland waterways.
- 50.30Inland passenger water transport
ISTAT explanatory notes ›
Excludes
- activities of agents involved in the wholesale of yachts and recreational boats, see 46.1446.14
- wholesale of boats, see 46.6446.64
- retail sale of boats, see 47.6347.63
- intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.9247.92
- intermediation service activities for freight transportation, see 52.3152.31
- intermediation service activities for passenger transportation, see 52.3252.32
- restaurant and bar activities aboard ships when provided by separate units, see 56.11, 56.3056.1156.30
- rental and leasing of pleasure boats and yachts without crew, see 77.2177.21
- intermediation service activities for rental and leasing of pleasure boats without operator, see 77.5277.52
- operation of floating casinos not transporting passengers, see 92.0092.00
- 50.30.0Inland passenger water transport
- 50.30.00Inland passenger water transportFrom ATECO 2022: 50.30.00 Trasporto di passeggeri per vie d'acqua interne (inclusi i trasporti lagunari) (all from here)
ISTAT explanatory notes ›
Includes
- 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
Also includes
- 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
- 50.4Inland freight water transport
- 50.40Inland freight water transport
- 50.40.0Inland freight water transport
- 50.40.00Inland freight water transportFrom ATECO 2022: 50.40.00 Trasporto di merci per vie d'acqua interne (all from here)
ISTAT explanatory notes ›
Includes
- 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
Also includes
- rental of vessels with crew for inland freight water transport
Source and disclaimer
The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.
Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0
ISTAT files used
- ATECO 2025 structure (Italian, English, German), last updated 2 April 2025
- ATECO 2025 explanatory notes (Italian, English), last updated 19 March 2025
- ATECO 2025 - ATECO 2022 correspondence table, 2026 update (Italian), last updated 15 July 2026
- ATECO 2025 - ATECO 2022 correspondence table, 2026 update (English), last updated 15 July 2026
- ATECO 2022 - ATECO 2025 operational reclassification table, 2026 update, last updated 15 July 2026