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
- 56.12.03Attività di servizi di ristorazione mobile di pasticcerie
Description
- activities of mobile food operators, including:
- pancake vendors
- pastry vendors
- donut 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 pancakes and doughnuts from a roving stand at fairs: code 56.12.03 or a generic food truck code?
Usually 56.12.03, the mobile food service code dedicated to pancakes, pastries, and doughnuts. Food trucks selling hot food and savoury snacks fall under 56.12.01 instead. The product sold is the deciding factor.
An itinerant pastry stand with a fixed point of sale: 56.12.03 or 56.11.24?
If you sell pastries from a mobile vehicle or market stall, it is 56.12.03. A pastry shop with a fixed premises, even takeaway only, is 56.11.24 instead. Mobility is the distinguishing factor.
A doughnut and crepe cart at Christmas markets: does it fall under 56.12.03?
Yes — pancakes, doughnuts, and pastries sold on an itinerant basis for immediate consumption fall under 56.12.03. It is the mobile equivalent of a fixed pastry shop, distinct from fixed premises and savoury food trucks.