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
- 56.21.02Attività di catering per eventi presso sale per banchetti
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
I own a wedding reception venue with an in-house kitchen: code 56.21.02 or at-home catering?
Usually 56.21.02 when events and banquets take place in your own dedicated hall. If instead you bring the service to a venue chosen by the client, the code is 56.21.01. The deciding factor is where the banquet is held.
Banquet hall versus a restaurant with table service: how do I choose the code?
If your activity is organising banquets for private and corporate events in your hall, you fall under 56.21.02. A restaurant open to the public every day with table service is 56.11.11 instead. Banqueting is event- and ceremony-driven.
I rent out the hall and also provide food for weddings and conferences: 56.21.02 or property management?
If you prepare and serve food and drink for events held in the hall, you fall under 56.21.02. Simply managing and renting out the venue without catering is a property management activity and falls under 68.32.01. The provision of food for the event is what matters here.