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
Description
- 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
Notes from sub-category 56.11.11:
- provision of food services to customers in table-service (traditional) restaurants and pizzerias
- provision of food services to customers in table-service (traditional) food taverns and Italian trattorias
- provision of food services to customers in fast-food restaurants, delicatessens, fry shops, pizzerias with table service
- provision of food services to customers in table-service (traditional) pubs with equipped kitchens
- provision of food services to customers in table-service (traditional) wine bars with equipped kitchens
- activities of independent chefs working at table-service (traditional) restaurants
- activities of independent waiters working at table-service (traditional) restaurants
Notes from sub-category 56.11.12:
- provision of food services to customers in self-service or take-away e.g. rotisseries, fry shops, pizzerias
- activities of ghost kitchens
Notes from sub-category 56.11.21:
- table-service ice cream parlours
- table-service yogurt bars
- activities of independent waiters working at table-service ice cream parlours
Notes from sub-category 56.11.22:
- self-service or take-away ice cream parlours
- self-service or take-away yogurt bars
Notes from sub-category 56.11.23:
- table-service pastry shops
- activities of independent waiters working at table-service pastry shops
Notes from sub-category 56.11.24:
- self-service or takeaway pastry shops
Notes from sub-category 56.11.91:
- restaurant activities associated with crop and animal production
Notes from sub-category 56.11.92:
- restaurant activities associated with fishing and aquaculture
Notes from sub-category 56.11.93:
- operation of restaurants on transport equipment, if operated by separate units not part of _x000D_ the transport provider
Exclusion notes
- 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
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
