ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 55.90.00— Altri servizi di alloggio(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
- 55.90Altri alloggi
- 55.90.20Alloggi per studenti e lavoratori con servizi accessori di tipo alberghiero
Frequently asked questions
Renting rooms to workers on temporary assignment for a few months: ATECO code 55.90.00 or holiday accommodation?
Usually 55.90.00, which covers accommodation for workers, retirees, and short-term lets for non-holiday purposes. Holiday accommodation for vacation stays falls instead under 55.20.42.
I run a university student residence — which ATECO code applies?
It falls under 55.90.00, which explicitly includes student accommodation provided for periods of less than one year, such as halls of residence and student houses. If the accommodation were seasonal tourist lodging, the code would change.
Student residence vs. hostel — when do I choose 55.90.00 instead of a hostel code?
Only when the service is a residence for students or workers with a non-tourist purpose. 55.20.10 covers genuine hostels, with the short, rotating overnight stays typical of travellers.