For entities operating in the maritime and other inland waterways transport of passengers and/or freight, the relevant turnover for the purpose of the contribution shall be determined as follows:

1. for international passenger transport: the turnover is equal to the turnover resulting from the last VAT return submitted on 27 January 2023, i.e. the date of publication of Decision No 242/2022, solely for the part of origin/destination/transshipment in Italy, subject to non-taxable regime pursuant to Article 9(1)(1) of Presidential Decree No 633/1972;
2. for the international carriage of goods: the turnover is equal to the turnover resulting from the last VAT return submitted on 27 January 2023, i.e. the date of publication of Decision No 242/2022, or, if not provided, resulting from the relevant invoices in relation to that turnover, solely for the part of origin/destination/transshipment in Italy, which is subject to non-taxable regime pursuant to Article 9(1)(2) of Presidential Decree No 633/1972;
3. for cabotage services, the general criteria set out for all other transport undertakings shall apply.