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
- 56.11.1Attività di ristoranti, escluse gelaterie e pasticcerie
- 56.11.11Attività di ristoranti con servizio al tavolo, escluse gelaterie e pasticcerie
Description
- 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 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
Opening a traditional restaurant with table-service waitstaff: ATECO code 56.11.11 or the non-table-service code?
Usually 56.11.11, which covers restaurants, pizzerias, trattorias, and osterias with table service. If you focus on takeaway and quick consumption without table service, you use 56.11.12. The deciding factor is whether table service is provided.
Slice pizzeria where I also serve at tables — do I fall under 56.11.11 or 56.11.12?
If table service is provided, you fall under 56.11.11, even for rotisseries, fry shops, and slice pizzerias served at the table. The same activity without table service or takeaway only goes under 56.11.12.
I run a pub with a full kitchen and table service — restaurant or beverage service?
If you have a proper kitchen and serve at tables, the pub falls under 56.11.11. When the activity revolves around drinks with only a marginal or absent kitchen, you move closer to 56.30.01. What matters is whether food or drinks predominate.
I serve only artisan ice cream at tables but no meals — do I stay under 56.11.11?
No, ice-cream parlours are excluded from this code. An ice-cream parlour with table service has its own dedicated code under 56.11.21. Code 56.11.11 applies to restaurants and similar establishments, explicitly excluding ice-cream parlours and pastry shops.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 56.10.11— Ristorazione con somministrazione(corrispondenza diretta)