ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 55.10.00— Servizi di alloggio di alberghi e simili(unito da più codici)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- IATTIVITÀ DEI SERVIZI DI ALLOGGIO E DI RISTORAZIONE
- 55ALLOGGIO
- 55.10Alberghi e strutture simili
- 55.10.00Alberghi
Frequently asked questions
I am opening a hotel or guesthouse — is this the right ATECO code?
Yes, hotels, resort hotels, motels, hotel villages, guesthouses, and meublés all fall under 55.10.00. If the property is a private-home bed and breakfast with breakfast service, the code becomes 55.20.41.
Tourist-hotel residence or holiday apartment — which code do I choose?
Hotels with suites and apartments, tourist-hotel residences, and diffuse hotels remain in 55.10.00 because they provide hotel services. Rooms, houses, and holiday apartments without those services fall instead under 55.20.42.
I run a budget hostel — can I use the hotel code?
No, hostels have a dedicated code: 55.20.10. 55.10.00 is for hotels and similar establishments that provide hotel-style services; hostels, mountain refuges, and B&Bs belong in class 55.20.