ATECO Codes — Food and beverage service activities
Division 56 covers food service activities: restaurants with and without table service, pizzerias, bars, ice-cream parlours, pastry shops, takeaways, catering and staff canteens. Those who open a VAT number with these codes are generally registered with the INPS Trader Management scheme and, under the flat-rate regime, apply a profitability coefficient of 40%. The revenue threshold remains €85,000 per year.
- ATECO 2025 codes
- 21
- Flat-rate eligible
- 21 of 21
- Profitability coefficient
- 40%
- Prevalent INPS scheme
- Commercio
56.11.11Full-service restaurant activities, excluding ice cream parlours and pastry shopsFlat-rate40%56.11.12Counter-service and takeaway restaurant activities, excluding ice cream parlours and pastry shopsFlat-rate40%56.11.21Ice cream parlour activities with table serviceFlat-rate40%56.11.22Counter-service and takeaway ice cream parlour activitiesFlat-rate40%56.11.23Pastry shop activities with table serviceFlat-rate40%56.11.24Counter-service and takeaway pastry shop activitiesFlat-rate40%56.11.91Restaurant activities associated with farmsFlat-rate40%56.11.92Restaurant activities associated with fishing estatesFlat-rate40%56.11.93Restaurant activities on board transport vehiclesFlat-rate40%56.12.01Mobile food service activities of restaurants and similar establishmentsFlat-rate40%56.12.02Mobile food service activities of ice cream parloursFlat-rate40%56.12.03Mobile food service activities of pastry shopsFlat-rate40%56.21.01Event catering activities at clients' premisesFlat-rate40%56.21.02Event catering activities at banquet hallsFlat-rate40%56.22.01Contract catering activitiesFlat-rate40%56.22.02Other food service activitiesFlat-rate40%56.30.01Beverage serving activities in bars and cafésFlat-rate40%56.30.02Beverage serving activities in lounge cocktail barsFlat-rate40%56.30.03Mobile beverage serving activitiesFlat-rate40%56.30.04Beverage serving activities on board transport vehiclesFlat-rate40%56.40.00Intermediation service activities for food and beverage serviceFlat-rate40%
Frequently asked questions
What is the profitability coefficient for ATECO code 56 under the flat-rate regime?
For all food service activities in division 56 the coefficient is 40%. This means that taxable income is 40% of revenue, while the remaining 60% is recognised as a notional cost regardless of actual expenses. On that 40%, the substitute tax is calculated (15%, or 5% for the first five years if you meet the new-business conditions) and INPS contributions. You can calculate the taxes starting from your projected turnover.
Which INPS scheme does someone who opens a restaurant or bar register with?
Those who run a food service business — such as a restaurant, bar or deli — register with the INPS Trader Management scheme. Fixed annual contributions on the minimum income threshold are required (around €4,600 in 2025), due even when revenue is low, plus 24.48% on the portion of income above the minimum. Under the flat-rate regime a 35% reduction on both fixed and variable contributions can be requested.
Is the flat-rate regime worth it for a restaurant with high costs?
It depends on the cost structure. The flat-rate regime recognises costs equal to 60% of turnover, but a restaurant incurs rent, raw materials, utilities and staffing that often exceed that percentage. If actual costs are very high or you employ staff with gross wages above €20,000 per year, the ordinary regime may tax a lower income and prove more advantageous. It is worth comparing both scenarios before deciding.