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
- 55.20.3Case religiose e sociali di ospitalità
- 55.20.31Case religiose di ospitalità
Description
- accommodation for spiritual retreats and exercises
- accommodation for individuals and groups provided by religious institutions
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 run a spiritual retreat centre with guest accommodation: which ATECO code?
Accommodation for retreats, spiritual exercises and hospitality managed by religious institutions falls under 55.20.31. If the hospitality is instead run by non-religious social organisations — such as holiday camps and social stay centres — the code is 55.20.32.
A convent hosting paying pilgrims: hostel or religious guest house?
Religious guest house, i.e. 55.20.31, because the property is managed by a religious institution for individuals and groups. A commercial hostel open to all travellers, without that religious background, is 55.20.10.
The religious property also offers rooms to regular tourists — does the code change?
Usually not, as long as the core purpose remains religious hospitality for individuals and groups: it stays at 55.20.31. If the activity shifts to become a general tourism room-rental or holiday-home operation, consider 55.20.42.