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
- 55.30.0Servizi di aree di campeggio e aree attrezzate per veicoli ricreazionali
- 55.30.01Campeggi
Description
- provision of short-term accommodation in delimited pitches for overnight stay to clients provided with mobile structures or means of overnight accommodation, e.g. tents
- provision of short-term accommodation in camping grounds (e.g. recreational camps, fishing and hunting camps)
- accommodation provided by protective shelters or plain bivouac facilities
Exclusion notes
- recreational vehicle parks, see 55.30.03
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 55.30:
- accommodation in hotel villages without camping grounds and recreational vehicle parks, see 55.10
- accommodation in mountain huts and lodges, see 55.20
- provision of short-term accommodation in non-moveable houseboats, see 55.20
- operation of car parks or garages, bicycle parkings, winter storage of caravans, see 52.21
- intermediation service activities for accommodation, see 55.40
Frequently asked questions
I'm opening a campsite with pitches for tents and caravans: code 55.30.01 or the motorhome areas code?
Usually 55.30.01 when you offer bare or serviced pitches for guests who arrive with their own tent or mobile sleeping unit. If the space is designed specifically for recreational vehicles and motorhomes, it shifts to 55.30.03.
Campsite with pre-pitched tents and bungalows: do I stay on 55.30.01 or move to the holiday village code?
If you provide the sleeping structure yourself — safari tents, cabins, glamping units — for guests who arrive without their own equipment, the correct code is 55.30.02. Code 55.30.01 applies when guests bring their own tent or sleeping vehicle.
A sport-fishing area where guests can camp overnight: which ATECO code?
It falls under 55.30.01, which includes recreational camps and hunting and fishing camps with short-stay overnight accommodation. The same code also covers basic shelters and bivouac facilities.