Tax Democracy

ATECO code 56.11

Restaurant activities

ATTIVITÀ DI RISTORANTI

ATECO code56.11

Recommended INPS scheme:

COMMERCIO

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

40%

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

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