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
- 56.11.23Attività di pasticcerie con servizio al tavolo
Description
- table-service pastry shops
- activities of independent waiters working at table-service pastry shops
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
Pastry shop with a salon and waitstaff serving at tables: ATECO code 56.11.23 or the takeaway code?
Usually 56.11.23 when customers consume pastries and confectionery served at the table. If you sell only at the counter or takeaway, you go under 56.11.24. The deciding factor is whether table service is provided.
Pastry shop with table service or café — where do I end up if I also sell coffee?
If the core activity is pastry served at the table, you remain under 56.11.23. When the predominant activity shifts to serving coffee and other beverages, you move towards 56.30.01. What matters is whether food or drinks predominate.
Why does a pastry shop with table service not fall under the restaurant code?
Because the restaurant code explicitly excludes ice-cream parlours and pastry shops. A pastry shop with table service has its own code 56.11.23 and does not fall under 56.11.11.