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
- 55.20.20Rifugi e baite di montagna
Description
- accommodation in mountain huts and lodges
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 an alpine refuge with beds: which ATECO code applies?
Accommodation in mountain refuges and chalets falls under 55.20.20. If your property is a budget facility with dormitories in an urban area or near transport hubs — without any mountain character — the correct code is 55.20.10.
Mountain refuge or high-altitude hotel: how do I choose the right code?
It comes down to the nature of the property. Refuges and chalets offering basic overnight accommodation are 55.20.20; a mountain hotel with full hotel services remains 55.10.00.
I rent out an unattended chalet for holidays: is it 55.20.20 or a holiday home?
Usually a holiday home. Code 55.20.20 assumes the refuge or chalet is operated as a managed mountain accommodation with a host on site. Renting out a furnished chalet for short stays without those services falls under 55.20.42.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 55.20.30— Rifugi di montagna(corrispondenza diretta)