In order to design and development efficient III-nitride based optoelectronic devices, technological processes require a major effort. We propose here a detailed review focussing on the etching procedure as a key step for enabling high date rate performances. In our reported research activity, dry etching of an InGaN/GaN heterogeneous structure was investigated by using an inductively coupled plasma reactive ion etching (ICP-RIE). We considered different combinations of etch mask (Ni, SiO2, resist), focussing on the optimization of the deep etching process. A GaN mesa process with an etching depth up to 6 µm was performed in Cl2/Ar-based plasmas using ICP reactors for LEDs dimen sions ranging from 5 to 150 µm². Our strategy was directed toward the mesa formation for vertical-type diode applications, where etch depths are relatively large. Etch characteristics were studied as a function of ICP parameters (RF power, chamber pressure, fixed total flow rate). Surface morphology, etch rates and sidewall profiles observed into InGaN/GaN structures were compared under different types of etching masks. For deep etching up to few microns into the GaN template, we state that a Ni or SiO2 mask is more suitable to obtain a good selectivity and vertical etch profiles. The optimized etch rate was about 200nm/min under moderate ICP conditions. We applied these conditions for the fabrication of micro/nano LEDs dedicated to LiFi applications.