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
- 55.90.00Altri servizi di alloggio
Description
- 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
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 55.90:
- 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
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.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: