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
- 56.12Attività di servizi di ristorazione mobile
Description
Notes from sub-category 56.12.01:
- activities of mobile food operators, including:
- hot food trucks
- food vendors and food preparation in market stalls (excluding ice cream, pancake and other similar vendors)
- snack vendors
Notes from sub-category 56.12.02:
- activities of mobile food operators, including:
- ice cream vendors
- frozen yogurt vendors
Notes from sub-category 56.12.03:
- activities of mobile food operators, including:
- pancake vendors
- pastry vendors
- donut vendors
Exclusion notes
- 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
- food delivery by independent units, see 53.20
- preparation and serving of food from movable and temporary carts or portable stalls based on contractual arrangements with the customer, for a specific event, see 56.21
- concession operation of eating facilities, see 56.22
- mobile beverage serving activities, see 56.30
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
