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
- 55.20.5Servizi di alloggio in aziende agricole e ittiche
- 55.20.51Servizi di alloggio in aziende agricole
Description
- accommodation associated with crop and animal production
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 agritourism farm and want to offer rooms to guests: code 55.20.51 or the B&B code?
Usually 55.20.51, provided you are a farmer and the hospitality is an activity connected to your farm — linked to crop growing or livestock rearing. 55.20.41 applies to those who operate a B&B without that agricultural base. The key is the connection to the land, not the type of room.
Agritourism with accommodation AND a restaurant: is 55.20.51 enough, or do I need two codes?
You need two separate codes. Accommodation on the farm sits here under 55.20.51, while the kitchen and meals served to guests are classified under 56.11.91. They are two distinct connected activities, even if you carry them out on the same property.
I breed trout in a fish pond and rent rooms to anglers: does 55.20.51 apply?
No — if the underlying agricultural activity is aquaculture, the accommodation falls under 55.20.52. Code 55.20.51 covers hospitality connected to crop farming and land-based livestock. For fishing and aquaculture the code changes.
Standard room rental or accommodation on a farm: how do I know which one applies to me?
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 55.20.52— Attività di alloggio connesse alle aziende agricole(corrispondenza diretta)