ATECO Codes — Accommodation services
Division 55 groups operators offering paid accommodation for short stays: hotels, bed and breakfasts, rooms for let, holiday homes and apartments, hostels, mountain refuges and campsites. For those who open a VAT number with these codes (from 55.10.00 to 55.30.01) the flat-rate profitability coefficient is 40%, meaning only 40% of revenue is taxed within the €85,000 threshold. On the social security side, registration is usually with the INPS Trader Management scheme, with an important exception for rooms-for-let and B&B operators.
- ATECO 2025 codes
- 15
- Flat-rate eligible
- 15 of 15
- Profitability coefficient
- 40%
- Prevalent INPS scheme
- Commercio
55.10.00Hotels and similar accommodationFlat-rate40%55.20.10HostelsFlat-rate40%55.20.20Mountain huts and chaletsFlat-rate40%55.20.31Religious guest housesFlat-rate40%55.20.32Other social guest housesFlat-rate40%55.20.41Bed and breakfastFlat-rate40%55.20.42Room, house and holiday apartment accommodation servicesFlat-rate40%55.20.51Accommodation services on farms (agritourism)Flat-rate40%55.20.52Accommodation services on fishing estatesFlat-rate40%55.30.01CampsitesFlat-rate40%55.30.02Holiday villages and glamping accommodationFlat-rate40%55.30.03Recreational vehicle parks and trailer parksFlat-rate40%55.30.04Marina resortsFlat-rate40%55.40.00Accommodation intermediation service activitiesFlat-rate40%55.90.00Other accommodationFlat-rate40%
Frequently asked questions
What ATECO code do I choose for a B&B or rooms-for-let?
For a bed and breakfast run on a business basis, code 55.20.41 applies, while for rooms for let, holiday homes and apartments the reference is 55.20.42. Hotels fall under 55.10.00 and campsites under 55.30.01. In all these cases under the flat-rate regime the profitability coefficient remains 40%, so on €30,000 of revenue the taxable base is €12,000: you can calculate the taxes with your own figures.
Do I need to open a VAT number to run a B&B or can I stay occasional?
If you rent out a few rooms in your own home on an occasional basis without a stable organisation, many regional regulations allow non-business management: no VAT number required and income declared as miscellaneous income in the tax return. A VAT number with a division 55 code becomes mandatory when the activity is ongoing and organised, you exceed the regional limits on rooms and beds, or you offer additional services typical of a hospitality business.
What INPS contributions does a rooms-for-let or B&B operator pay under the flat-rate regime?
The activity falls under the INPS Trader Management scheme, but those who solely run rooms for let or a B&B benefit from a specific rule: no fixed minimum contributions — instead, 24.48% is paid calculated on actual income (25.48% on the portion above €52,190). This avoids paying thousands of euros in minimum contributions when revenue is low. Standard contributions remain due if you combine the B&B with another commercial activity.