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
- 55Servizi di alloggio
- 55.20Servizi di alloggio per vacanze e altri soggiorni di breve durata
- 55.20.3Case religiose e sociali di ospitalità
- 55.20.32Altre case sociali di ospitalità
Description
- accommodation for individuals and groups provided by other social institutions (except religious institutions)
- accommodation in camp-sites for children
- accommodation in other camp-sites
- accommodation in social stay centres
Exclusion notes
Excluded from division 55:
- activities related to the provision of residences in facilities (for example, flats or apartments), typically leased on annual basis, see division 68
- management of real estate, e.g. property management of real estate or dwellings for short-term (less than one year) accommodation for visitors and other travellers, see division 68
Excluded from class 55.20:
- accommodation with daily cleaning, bed-making and on-the-spot customer service, see 55.10
- camping grounds and recreational vehicle parks, see 55.30
- intermediation service activities for accommodation, see 55.40
- every accommodation for a period of one year or longer, see 68.20
Frequently asked questions
I manage a summer camp for children: which ATECO code?
Holiday camps, children's holiday centres, youth houses and social stay centres all fall under 55.20.32. When the hospitality is instead managed by a religious institution — for retreats and groups — the code is 55.20.31.
Children's holiday centre or hostel: how do I pick the right code?
The social purpose is what matters. Children's holiday centres and social stay centres are 55.20.32; a hostel open to all travellers, with dormitories and communal areas, is 55.20.10.
Social guest house vs. religious guest house: what is the difference?
It lies in the nature of the managing organisation. Properties run by non-religious bodies — such as holiday camps and social centres — are 55.20.32; those run by religious institutions are 55.20.31.