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
- 56.1Attività di ristoranti e di servizi di ristorazione mobile
- 56.11Attività di ristoranti
- 56.11.2Attività di gelaterie e pasticcerie
- 56.11.21Attività di gelaterie con servizio al tavolo
Description
- table-service ice cream parlours
- table-service yogurt bars
- activities of independent waiters working at table-service ice cream parlours
Notes from class 56.11:
- operation of restaurants on transport equipment, if operated by separate units not part of the transport provider, e.g.:
- on trains
- on ships
- operation of restaurants within transport facilities, if operated by separate units not part of the transport provider, e.g.:
- in train stations
- in airports
- operation of restaurants in a hotel, if operated by separate units not part of the hotel
- operation of takeaway restaurants in a supermarket, if operated by separate units not part of the supermarket
- operation of restaurants in shopping malls
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 56.11:
- manufacture of ice cream, see 10.52
- manufacture of fresh pastry goods and cakes, see 10.71
- retail sale of food through vending machines, see 47.2
- operation of railway dining cars as an integrated operation of railway companies, see 49.11
- food delivery by independent units, see 53.20
- mobile food service activities, see 56.12
- event catering activities, see 56.21
- concession operation of eating facilities, see 56.22
- activities of food service contractors (e.g. for transport companies), see 56.22
- activities of tea rooms, see 56.30
Frequently asked questions
Opening an ice-cream parlour with seating and waitstaff: ATECO code 56.11.21 or the takeaway code?
Usually 56.11.21 when you serve ice cream or frozen yogurt at tables. If instead you work solely counter-service with quick consumption or takeaway, the correct code is 56.11.22. The deciding factor is table service.
Ice-cream parlour with table service vs. restaurant — why do ice-cream parlours have a separate code?
Because the restaurant codes explicitly exclude ice-cream parlours and pastry shops. An ice-cream parlour with table service falls under 56.11.21, not under 56.11.11, which applies to restaurants, pizzerias, and trattorias.
I make the ice cream in my own production lab and then serve it at tables — 56.11.21 or ice-cream manufacturing?
If your public-facing activity is serving ice cream at tables, you fall under 56.11.21. Industrial ice-cream production alone, without service, is a different matter and falls under 10.52.00. What matters here is the service activity with table service.