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
- 55.10Servizi di alloggio di alberghi e simili
Description
Notes from sub-category 55.10.00:
- accommodation provided by, for example:
- hotels, including hotels with conference and convention facilities
- resort hotels
- suite/apartment hotels
- motels
- hotel villages
- condhotels
- guest houses
- meublé o garnis
Exclusion notes
- accommodation without daily cleaning, bed-making and on-the-spot customer service, see 55.20
- intermediation service activities for accommodation, see 55.40
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