Tax Democracy

ATECO code 56.12

Mobile food service activities

ATTIVITÀ DI SERVIZI DI RISTORAZIONE MOBILE

ATECO code56.12

Recommended INPS scheme:

COMMERCIO

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

40%

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

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