Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- IATTIVITÀ DEI SERVIZI DI ALLOGGIO E DI RISTORAZIONE
- 56Attività di servizi di ristorazione
- 56.30.0Attività di somministrazione di bevande
- 56.30.02Attività di somministrazione di bevande in lounge cocktail bar
Description
- activities of:
- cocktail lounges
- pubs
- wine bars
- beverage serving activities in nightclubs, dance floors and ballrooms, 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'm opening a wine bar with table service and a few charcuterie boards — should I use code 56.30.02 or a wine retail code?
56.30.02 if the wine bar serves wine at the counter or at the table (wine bar, bottle shop with on-premises consumption). If you only sell bottles for takeaway without on-site consumption, that is retail sale of beverages and falls under class 47.25, not 56.30.02.
A cocktail bar or brewery that only opens in the evening — 56.30.02 or 56.30.01?
56.30.02. This code covers lounge cocktail bars, breweries, and wine bars with on-premises service. The classic café serving coffee, breakfasts, and daytime aperitifs stays under 56.30.01.
I run the bar inside a nightclub — does that fall under 56.30.02?
Only if the beverage service inside the nightclub, dance floor, or ballroom is carried out by a separate unit, i.e. not by the nightclub operator itself. This qualification is written into the code. If the nightclub operator also serves the drinks, the activity follows the nightclub's own code, not 56.30.02.