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
- 55.30.0Servizi di aree di campeggio e aree attrezzate per veicoli ricreazionali
- 55.30.03Aree attrezzate per veicoli ricreazionali
Description
- provision of space and facilities for recreational vehicles
- parks for own recreational caravan trailers and motorhomes
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 55.30:
- accommodation in hotel villages without camping grounds and recreational vehicle parks, see 55.10
- accommodation in mountain huts and lodges, see 55.20
- provision of short-term accommodation in non-moveable houseboats, see 55.20
- operation of car parks or garages, bicycle parkings, winter storage of caravans, see 52.21
- intermediation service activities for accommodation, see 55.40
Frequently asked questions
I'm opening a motorhome stop with electric hook-ups and waste disposal: code 55.30.03 or a campsite?
Usually 55.30.03, because you are providing spaces and ancillary services designed for recreational vehicles, motorhomes and caravans. 55.30.01 covers pitches for tents and general mobile units.
Motorhome area or marina resort: how do I choose if I host mobile accommodation?
It depends on where the guest sleeps. Code 55.30.03 is for guests who overnight in their own motorhome or caravan on a serviced pitch; 55.30.04 is for guests who sleep aboard their own moored vessel. Land versus water, in short.
Motorhome pitches within an existing campsite: do I need to add code 55.30.03?
Only if the recreational-vehicle service has sufficient weight in the business: the exclusion from 55.30.01 specifically directs motorhome and caravan areas to 55.30.03. Many campsites declare both codes when they have both tent pitches and motorhome bays.