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
- 56.40.00Attività di servizi di intermediazione per servizi di ristorazione
Description
- operation of online platforms for home delivery of prepared meals, if the delivery is carried _x000D_ out by the same unit which prepares the meals
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 56.40:
- operation of online platforms to allow people to book a food delivery, see 53.30
Frequently asked questions
I run an online meal-delivery platform and I prepare the food myself — code 56.40.00 or a catering code?
56.40.00 when you operate the online platform for home delivery and you prepare the meals yourself. If instead you deliver meals on a fixed contract to a single client without a platform, look at 56.22.01.
I act purely as an intermediary between restaurants and customers — I don't cook anything. Does 56.40.00 apply?
Be careful: the code describes the operation of a delivery platform when the meals are prepared by the same unit. A pure intermediary platform that connects third-party restaurants and customers without preparing any food sits closer to web portals and information services, such as 63.91.00.
My business is a restaurant that also offers delivery from my own menu — do I need 56.40.00 as well?
Usually not, if delivery is simply one of your restaurant's sales channels: you stay on your restaurant's code. 56.40.00 becomes relevant when operating the online delivery platform becomes a recognisable activity in its own right, still tied to the meals you prepare yourself.