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
- 55Servizi di alloggio
- 55.20Servizi di alloggio per vacanze e altri soggiorni di breve durata
- 55.20.4Bed and breakfast, servizi di alloggio in camere, case e appartamenti per vacanze
- 55.20.41Bed and breakfast
Description
- bed and breakfast units
Exclusion notes
Excluded from division 55:
- activities related to the provision of residences in facilities (for example, flats or apartments), typically leased on annual basis, see division 68
- management of real estate, e.g. property management of real estate or dwellings for short-term (less than one year) accommodation for visitors and other travellers, see division 68
Excluded from class 55.20:
- accommodation with daily cleaning, bed-making and on-the-spot customer service, see 55.10
- camping grounds and recreational vehicle parks, see 55.30
- intermediation service activities for accommodation, see 55.40
- every accommodation for a period of one year or longer, see 68.20
Frequently asked questions
I'm opening a B&B in my home with breakfast included: what is the ATECO code for 2025?
Bed and breakfast now has its own dedicated code: 55.20.41. Before 2025 it was lumped together with holiday homes; today, room rentals and holiday apartments have a separate code, 55.20.42.
B&B or room rental: how do I know which code applies to me?
The formula is the deciding factor. A B&B offering overnight stays with breakfast in a private home is 55.20.41; room rentals and holiday homes without the B&B formula fall under 55.20.42.
My B&B has many rooms and feels like a hotel — should I switch to the hotel code?
Usually not, as long as you remain a bed and breakfast: you stay on 55.20.41. When you start offering full hotel services and the property effectively becomes a hotel or pension, the correct code is 55.10.00.