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
- 56.2Attività di servizi di catering per eventi, catering su base contrattuale e altri servizi di ristorazione
- 56.22.0Attività di servizi di catering su base contrattuale e altri servizi di ristorazione
- 56.22.01Attività di servizi di catering su base contrattuale
Description
- activities of food service contractors, e.g. for:
- transport companies
- hospitals
- schools
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 56.22:
- manufacture of perishable food items, see 10.89
- retail sale of perishable food items, see 47.2
Frequently asked questions
I cater for a school under an annual contract: is that 56.22.01 or one of the event catering codes?
Usually 56.22.01. This code covers the ongoing supply of meals on a contractual basis to a fixed client — a transport company, hospital, or school — rather than a one-off event. If instead you are setting up a buffet at the client's home for a wedding or party, the relevant comparison is with 56.21.01.
What is the difference between supplying meals under a contract and running the canteen inside the factory?
The distinction lies in who manages the serving area. Under 56.22.01 you prepare and deliver meals to the client under a contract. If instead you take on the concession and directly manage the canteen or hot-food counter inside the company, office, or hospital, you fall under 56.22.02.
I deliver ready meals that I cook in my own kitchen: can I use 56.22.01?
Yes, provided the supply is governed by a contract with a specific client. However, if you run an online delivery platform where you also prepare the meals yourself, there is a dedicated code for that: 56.40.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 56.29.20— Catering continuativo su base contrattuale(corrispondenza diretta)