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
- 56.12.0Attività di servizi di ristorazione mobile
- 56.12.02Attività di servizi di ristorazione mobile di gelaterie
Description
- activities of mobile food operators, including:
- ice cream vendors
- frozen yogurt vendors
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 56.12:
- 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
Frequently asked questions
I sell ice cream from a van on the road: code 56.12.02 or a takeaway ice cream parlour code?
Usually 56.12.02, the mobile food service code dedicated to ice cream and frozen yogurt sold by street vendors. A fixed-location ice cream parlour, even takeaway only, is 56.11.22 instead.
A food truck selling both ice cream and sandwiches: one code or two?
Mobile food service is split by product. Ice cream falls under 56.12.02, while hot food and savoury snacks go under 56.12.01. If you do both, the predominant activity determines the primary code, and multiple codes are often declared.
An itinerant ice cream and frozen yogurt cart: does it fall under 56.12.02?
Yes — 56.12.02 covers the street sale of ice cream and frozen yogurt for immediate consumption. It is the mobile equivalent of a fixed ice cream parlour.