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
- 56.30.0Attività di somministrazione di bevande
- 56.30.04Attività di somministrazione di bevande a bordo di mezzi di trasporto
Description
- bar activities aboard means of transport (e.g. train or ship), when carried out by separate units
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 56.30:
- reselling packaged/prepared beverages, see division 47
- retail sale of beverages through vending machines, see 47.2
- provision of beverage preparation and supply based on contractual arrangements with the customer, for a fixed term, see 56.22
- operation of concert halls and music venues, see 90.31
- operation of dance floors where beverage serving is not the main activity, see 93.29
Frequently asked questions
I run the bar on a train but I'm not the railway company — which ATECO code should I use?
56.30.04. This code covers beverage service on board transport vehicles such as trains or ships when carried out by a unit separate from the one operating the transport. If the carrier itself served the drinks, the activity would follow the transport code.
Is there a difference between a bar on board a ship and a mobile bar kiosk on the beach?
Yes. 56.30.04 is tied to beverage service on board a transport vehicle. A mobile kiosk that moves around the territory falls under mobile beverage service, code 56.30.03.
I only serve drinks on board — no meals at all. Does 56.30.04 still apply?
Yes, the code specifically covers beverage service on board. For a land-based bar serving coffee and aperitifs the reference would be 56.30.01.