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
- 56.11.22Attività di gelaterie senza servizio al tavolo o da asporto
Description
- self-service or take-away ice cream parlours
- self-service or take-away yogurt bars
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
Counter-service ice-cream parlour with takeaway and no seating: ATECO code 56.11.22 or the table-service code?
Usually 56.11.22, the code for ice-cream parlours and frozen-yogurt shops without table service or takeaway-only. If you add tables with service, you move to 56.11.21.
Selling ice cream from a cart around the town squares — 56.11.22 or mobile catering?
No — itinerant ice-cream sales fall under mobile catering and go under 56.12.02. Code 56.11.22 applies to an ice-cream parlour with a fixed sales point, even if takeaway-only.
Self-service takeaway frozen-yogurt shop — does it fall under 56.11.22?
Yes, frozen-yogurt shops without table service are included in 56.11.22 alongside ice-cream parlours. It is the code for quick counter consumption and takeaway, without table service.