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
- 56.30.03Attività di somministrazione mobile di bevande
Description
- mobile beverage serving activities
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 have a coffee van that travels between fairs and markets — code 56.30.03 or a standard bar code?
56.30.03. This code exists specifically for mobile or itinerant beverage service. A fixed-premises establishment would use 56.30.01 instead.
I serve cocktails from a mobile bar at private events — 56.30.03 or catering?
Usually 56.30.03 if you sell and serve beverages on the move without a fixed location. If the beverage service is part of a full event setup at the client's venue, the comparison shifts to event catering, such as 56.21.01.
Is mobile beverage service different from a bar on board a train?
Yes. 56.30.03 is the kiosk or mobile stand that moves around the territory. A bar operated on board trains or ships by a unit separate from the carrier has its own dedicated code, 56.30.04.