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
- 55.30.0Servizi di aree di campeggio e aree attrezzate per veicoli ricreazionali
- 55.30.02Villaggi turistici e alloggi glamping
Description
- provision of short-term accommodation in delimited pitches for overnight stay to clients not provided with mobile structures or means of overnight accommodation
- glamping accommodation
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 55.30:
- accommodation in hotel villages without camping grounds and recreational vehicle parks, see 55.10
- accommodation in mountain huts and lodges, see 55.20
- provision of short-term accommodation in non-moveable houseboats, see 55.20
- operation of car parks or garages, bicycle parkings, winter storage of caravans, see 52.21
- intermediation service activities for accommodation, see 55.40
Frequently asked questions
I offer glamping with fully equipped safari tents: do I go under 55.30.02 or a traditional campsite code?
Yes, glamping sits within 55.30.02 alongside open-air holiday villages. The key point is that you provide the accommodation ready to use; 55.30.01 applies to guests who bring their own tent or vehicle.
A camping village with both bare pitches and bungalows: one code or two?
It depends on the predominant activity for each service. Pitches for guests who arrive with their own tent belong under 55.30.01, while bungalows, cabins and glamping tents supplied by you fall under 55.30.02. Many sites declare both codes.
Luxury glamping with upscale lodges: is it still 55.30.02 or does it become a hotel?
It stays at 55.30.02 as long as the formula is that of an open-air village, even at the high end. If you start offering rooms in a building with full hotel services, you move towards 55.10.00. The distinction is the open-air nature of the property.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 55.20.10— Villaggi turistici(rimappatura complessa)