Tax Democracy
I

I - ATECO Codes Accommodation and Food Service

Section I covers accommodation (division 55) and food service (division 56): hotels, B&Bs, guesthouses, agritourism businesses and campsites on one side; restaurants, bars, pizzerias and ice-cream parlours on the other. From a tax perspective almost all of these codes fall under the flat-rate regime group with a profitability coefficient of 40%, so on turnover up to €85,000 the taxable base is calculated on 40% of receipts. Anyone who registers a VAT number in this sector pays contributions to the INPS commerciants' scheme.

ATECO 2025 codes
36
Flat-rate eligible
36 of 36
Profitability coefficient
40%
Prevalent INPS scheme
Commercio
56Food and beverage service activities
56.11.11ATECO Code Table-Service Restaurants, Excluding Ice Cream Parlours and Pastry Shops56.11.12ATECO Code Counter-Service or Takeaway Restaurants, Excluding Ice Cream Parlours and Pastry Shops56.11.21ATECO Code Ice Cream Parlours with Table Service56.11.22ATECO Code Counter-Service or Takeaway Ice Cream Parlours56.11.23ATECO Code Pastry Shops with Table Service56.11.24ATECO Code Counter-Service or Takeaway Pastry Shops56.11.91ATECO Code Restaurant Activities on Agricultural Farms56.11.92ATECO Code Restaurant Activities Connected to Fishing Enterprises56.11.93ATECO Code Restaurant Activities on Board Transport Vehicles56.12.01ATECO Code Mobile Food Service Activities — Restaurants and Similar Food Service Establishments56.12.02ATECO Code Mobile Food Service Activities — Ice Cream Parlours56.12.03ATECO Code Mobile Food Service Activities — Pastry Shops56.21.01ATECO Code Event Catering Activities at Clients' Premises56.21.02ATECO Code Event Catering Activities at Banquet Halls56.22.01ATECO Code Contract Catering Services56.22.02ATECO Code Other Food Service Activities56.30.01ATECO Code Beverage Service Activities in Bars and Cafés56.30.02ATECO Code Beverage Service Activities in Lounge and Cocktail Bars56.30.03ATECO Code Mobile Beverage Service Activities56.30.04ATECO Code Beverage Service Activities on Board Transport Vehicles56.40.00ATECO Code Intermediation Service Activities for Food Service

Frequently asked questions

What is the profitability coefficient for a restaurant or bar in the flat-rate regime?
For food service activities in division 56 (restaurants, bars, pizzerias, ice-cream parlours, takeaways) the profitability coefficient is 40%. This means that on €100 of receipts only €40 becomes taxable income, while the remaining €60 is recognised as a flat-rate cost allowance regardless of actual expenses. The substitute tax of 5% for the first five years, then 15%, is applied to that taxable income. You can see how much you would pay in your case and calculate your taxes.
Do you always need a VAT number to open a B&B?
No, it depends on how you run the activity. If the B&B is occasional and family-run, with few beds and no continuous organisation, in many regions a SCIA to the municipality is sufficient and the income is declared without a VAT number. When the activity becomes regular and organised (open for most of the year, additional services, staff) a VAT number with code 55.20.41 and enrolment in the INPS commerciants' scheme become mandatory. Some regions treat every B&B as a business activity regardless, so it is worth checking local regulations.
Which INPS scheme are guesthouses and accommodation providers enrolled in?
Accommodation activities in division 55 (guesthouses, business-type B&Bs, holiday homes run as enterprises) fall under the INPS commerciants' scheme. Guesthouse operators benefit from a special arrangement: no fixed minimum contribution — contributions are calculated as a percentage of the income actually reported in the tax return. Those in the flat-rate regime can also apply for a 35% reduction on contributions due.