Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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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
- 56.11.9Attività di ristoranti n.c.a.
- 56.11.93Attività di ristoranti a bordo di mezzi di trasporto
Description
- operation of restaurants on transport equipment, if operated by separate units not part of _x000D_ the transport provider
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
I manage the restaurant on board a train on behalf of a third party: code 56.11.93 or a standard restaurant code?
Usually 56.11.93 when you operate catering on board a transport vehicle and you are a separate entity from the transport operator. A fixed-location restaurant with table service is 56.11.11 instead.
The transport company cooks on board itself: does 56.11.93 still apply?
No — this code requires that the catering be operated by a unit separate from the one providing transport. When the same company provides both, the dining service is part of the transport activity, not 56.11.93.
Drinks and bar service on a train: 56.11.93 or a beverage-service code?
If you prepare and serve meals on board, you fall under 56.11.93. When the on-board activity consists solely of serving drinks, the dedicated code is 56.30.04. The deciding factor is whether meals or drinks predominate.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 56.10.50— Ristorazione su treni e navi(corrispondenza diretta)