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
- 55Servizi di alloggio
- 55.20Servizi di alloggio per vacanze e altri soggiorni di breve durata
- 55.20.10Ostelli
Description
- accommodation in hostels
Exclusion notes
- religious accommodation, see 55.20.31
- other social accommodation, see 55.20.32
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 am opening a hostel with dormitories and shared spaces — which ATECO code applies?
Yes, hostel accommodation is 55.20.10. If the establishment is run by a religious organisation for retreats and hospitality, the code changes to 55.20.31, even when the format resembles a hostel.
Youth hostel or social guesthouse — how do I tell the codes apart?
What matters is who runs it and for what purpose. A hostel open to all travellers is 55.20.10; holiday camps, youth vacation centres, and social-stay centres fall under 55.20.32.
Hostel or budget hotel — which ATECO code is correct?
A hostel, with dormitory beds and shared facilities, is 55.20.10. A low-cost hotel that remains a hotel establishment with its own services uses 55.10.00 instead.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 55.20.20— Ostelli della gioventù(corrispondenza diretta)