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
- 56Attività di servizi di ristorazione
- 56.2Attività di servizi di catering per eventi, catering su base contrattuale e altri servizi di ristorazione
- 56.22.0Attività di servizi di catering su base contrattuale e altri servizi di ristorazione
- 56.22.02Altri servizi di ristorazione
Description
- operation of canteens or cafeterias on a concession basis, e.g. for:
- factories
- offices
- hospitals
- schools
- universities
Exclusion notes
Excluded from division 56:
- production of meals not fit for immediate consumption, see divisions 10, 11
- production of meals not planned to be consumed immediately, see divisions 10 and 11
- production of prepared food which is not considered to be a meal, see divisions 10, 11
- sale of not self-manufactured food that is not considered to be a meal, see section G
- sale of meals that are not fit for immediate consumption, see section G
- coffee dispenser and vending machines selling food and drinks prepared by the machine itself, see division 47
- business and other management consultancy activities in the restaurant industry, see division 70
Excluded from class 56.22:
- manufacture of perishable food items, see 10.89
- retail sale of perishable food items, see 47.2
Frequently asked questions
I manage a company's internal canteen under a concession: which ATECO code do I use?
56.22.02. This code covers the management of canteens or hot-food counters under a concession within factories, offices, hospitals, schools, and universities. The key concept is managing the serving point itself, not merely delivering meals.
If instead of managing the canteen I only deliver meals under a contract, do I still use 56.22.02?
No. If you simply supply meals to the client without managing the serving premises, the correct code is 56.22.01. The concession and direct management of the canteen are what trigger 56.22.02.
I'm opening a hot-food counter open to the public, not a company canteen: does 56.22.02 still apply?
Only if it is a hot-food counter operated under a concession within a facility. A hot-food counter or restaurant open to anyone, with table or counter service, falls under the foodservice codes in classes 56.10 and 56.21, not 56.22.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 56.29.10— Mense(corrispondenza diretta)