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
- 56.21.0Attività di catering per eventi
- 56.21.01Attività di catering per eventi presso location dei clienti
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 56.21:
- manufacture of perishable food items, see 10.89
- retail sale of perishable food items, see 47.2
- contract catering service activities and other food service activities, see 56.22
Frequently asked questions
Wedding catering at the client's home or hired villa: code 56.21.01 or the banquet-hall code?
Usually 56.21.01 when you bring the kitchen and service to the venue of the client's choice, such as villas or estates. If the event takes place in your own banquet hall, the code is 56.21.02 instead. The deciding factor is where the banquet is held.
I run a home restaurant and offer at-home catering: which ATECO code applies?
It falls under 56.21.01, which covers event catering at the client's location, including at-home service with a mobile kitchen. The difference from a food truck is that here you work on a commissioned basis for a specific event, rather than selling to the general public on the street as in 56.12.01.
Corporate catering managing a company canteen: 56.21.01 or contract catering?
No — the ongoing management of staff canteens under contract is contract catering and falls under 56.22.01. Code 56.21.01 applies to catering for individual events at the client's location.