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
- 56.30.01Attività di somministrazione di bevande in bar e caffetterie
Description
- activities of:
- bars
- coffee houses
- tea rooms
- fruit juice bars
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'm opening a café serving coffee, aperitifs, and pastries: code 56.30.01 or 56.30.02?
56.30.01. This is the code for bars, cafés, tea rooms, and fruit juice bars, where the core activity is serving coffee, soft drinks, and aperitifs. If your venue is an evening cocktail bar or a wine bar with wine-by-the-glass service, look at 56.30.02 instead.
My café also serves sandwiches and hot dishes: do I need to change code?
It depends on what predominates. If beverages remain the core activity and food is ancillary, 56.30.01 still applies. When the kitchen becomes the main service — full meal service with food preparation — the reference shifts to the codes in classes 56.10 and 56.21.
A tea room serving homemade cakes: does it fall under 56.30.01 or a restaurant code?
Usually 56.30.01 — tea rooms are explicitly listed among the activities this code covers, alongside bars and cafés. Accompanying pastries do not change the code as long as the primary service remains beverage serving.