Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- IATTIVITÀ DEI SERVIZI DI ALLOGGIO E DI RISTORAZIONE
- 55Servizi di alloggio
- 55.90Altri servizi di alloggio
Description
Notes from sub-category 55.90.00:
- accommodation in:
- homes and furnished or unfurnished flats or apartments, for a period shorter than a year
- dormitories for workers
- boarding houses
- student accommodation provided for less than one year at a time
- railway sleeping cars when not operated by railway companies
Exclusion notes
- operation of railway sleeping cars as an integrated operation of railway companies, see 49.11
- operation of cruise ships, see 50.10, 50.30
- intermediaries for accommodation, see 55.40
- all forms of accommodation for a period of one year or longer, see 68.20
- intermediation or sale of a combination of accommodation, travel and food, i.e. travel agencies and tour operators, see 79.11, 79.12
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