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
- 56.11.24Attività di pasticcerie senza servizio al tavolo o da asporto
Description
- self-service or takeaway 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 selling only at the counter and takeaway: ATECO code 56.11.24 or the table-service code?
Usually 56.11.24, the code for pastry shops without table service or takeaway-only. If you add tables with service, you move to 56.11.23.
I make confectionery in my own lab and sell it as takeaway — is that 56.11.24 or food manufacturing?
If you sell pastries and confectionery directly to the public as takeaway, you fall under 56.11.24. Production of bakery and pastry products destined for other retailers follows the codes in division 10 instead. What matters here is direct retail from a pastry shop without table service.
Selling confectionery from a stall at markets — 56.11.24 or mobile catering?
No — selling pastries and cakes from mobile units or market stalls is mobile catering and falls under 56.12.03. Code 56.11.24 presupposes a pastry shop with a fixed sales point.