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
- 56.12.01Attività di servizi di ristorazione mobile di ristoranti e altri esercizi di ristorazione simili
Description
- 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
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'm opening a food truck selling sandwiches and hot food: code 56.12.01 or a takeaway restaurant code?
Usually 56.12.01, which is specifically for mobile food service using fitted vans and trucks such as food trucks. A fixed takeaway-only establishment is 56.11.12 instead. The key distinction here is the mobility of the vehicle.
I sell prepared food from a market stall: 56.12.01 or catering?
If you prepare and sell food from market or event stalls for immediate consumption, it is 56.12.01. Event catering on a commissioned basis, with dedicated setup and service, is a different activity and falls under 56.21.01.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 56.10.42— Ristorazione ambulante(corrispondenza diretta)