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
- 55.10.00Servizi di alloggio di alberghi e simili
Description
- 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
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 55.10:
- accommodation without daily cleaning, bed-making and on-the-spot customer service, see 55.20
- intermediation service activities for accommodation, see 55.40
Frequently asked questions
I am opening a hotel or guesthouse — is this the right ATECO code?
Yes, hotels, resort hotels, motels, hotel villages, guesthouses, and meublés all fall under 55.10.00. If the property is a private-home bed and breakfast with breakfast service, the code becomes 55.20.41.
Tourist-hotel residence or holiday apartment — which code do I choose?
Hotels with suites and apartments, tourist-hotel residences, and diffuse hotels remain in 55.10.00 because they provide hotel services. Rooms, houses, and holiday apartments without those services fall instead under 55.20.42.
I run a budget hostel — can I use the hotel code?
No, hostels have a dedicated code: 55.20.10. 55.10.00 is for hotels and similar establishments that provide hotel-style services; hostels, mountain refuges, and B&Bs belong in class 55.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 55.10.00— Alberghi(unito da più codici)