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
- 55.20.4Bed and breakfast, servizi di alloggio in camere, case e appartamenti per vacanze
- 55.20.42Servizi di alloggio in camere, case e appartamenti per vacanze
Description
- business managed short-stay rooms
- holiday homes and apartments, visitor flats and bungalows, cottages and cabins without housekeeping services
- guest rooms provided by private households
- provision of short-term accommodation in flats or apartments for visitors and other travellers
- provision of short-term accommodation in non-moveable houseboats
Exclusion notes
- provision of non-holiday accommodation for short-term stays i.e. accommodation provided for less than one year at a time, see 55.90.00
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 rent my holiday home on Airbnb for short stays: which ATECO code?
Holiday homes and apartments, room rentals and rooms let by private individuals for stays of less than one year all fall under 55.20.42. If you instead offer the B&B formula with breakfast and a host welcome, the code becomes 55.20.41.
Holiday home or accommodation for workers and students: which code do I choose?
The purpose of the stay is what counts. Short-term accommodation for tourists and travellers is 55.20.42; accommodation for workers and students — for non-holiday purposes and still under one year — is excluded from this code and belongs in 55.90.00.
Room rental or hotel: where does the holiday home end and the hotel begin?
The dividing line is the level of hotel services. Room rentals and holiday homes without typical hotel-style amenities remain in 55.20.42; once you add reception, food service and full hotel facilities, you move to 55.10.00.