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
- 55Servizi di alloggio
- 55.40.00Attività di servizi di intermediazione per servizi di alloggio
Description
- timeshare exchange services
- reservation services for accommodation
Exclusion notes
- management of real estate, e.g. property management of real estate or dwellings for short-term (less than one year) accommodation for visitors and other travellers, see 68.32.01
Excluded from division 55:
- activities related to the provision of residences in facilities (for example, flats or apartments), typically leased on annual basis, see division 68
- management of real estate, e.g. property management of real estate or dwellings for short-term (less than one year) accommodation for visitors and other travellers, see division 68
Excluded from class 55.40:
- units that provide reservation services alongside additional accommodation advice or expertise, see 79.11
- intermediation or sale of a combination of accommodation, travel and food, i.e. travel agencies and tour operators, see 79.11, 79.12
Frequently asked questions
I manage accommodation bookings on behalf of others: ATECO code 55.40.00 or real-estate management?
Usually 55.40.00 if you handle bookings and timeshare exchanges without operating the property yourself. If instead you administer properties or short-stay accommodation on the owner's behalf, that is property management and belongs under 68.32.01.
I am a holiday-home property manager — do I fall under 55.40.00?
No. Tourist property management — i.e. managing properties and short-stay accommodation on behalf of owners — sits under 68.32.01. Code 55.40.00 covers only booking and intermediation, without taking on operational management of the property.
I arrange timeshare week swaps between clients — which ATECO code do I use?
Yes, timeshare exchange is explicitly included in 55.40.00, alongside accommodation booking services. It is an intermediation activity, not direct hospitality.