Division 55: Accommodation

Section I, Accommodation and food service activities. 15 subcategories with ISTAT's explanatory notes and the ATECO 2022 codes they come from.

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  1. 55Accommodation

    This division includes the provision of short-term accommodation for visitors and other travellers.

    The accommodation may include meals, recreational facilities and other services.

    Also included is the provision of short-term accommodation (for example, for students, workers).

    Short-term accommodation means accommodation provided for less than one year at a time.

    Excludes

    • activities related to the provision of residences in facilities (for example, flats or apartments), typically leased on annual basis, see division 6868
    • 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 6868

    Implementation rule

    • There is a rule for the classification of activities related to the provision of accommodation in flats or apartments based on the length of the stay: activities related to the provision of residences in facilities, e.g. flats or apartments, typically leased on annual basis, are classified in class 68.20; the provision of short-term accommodation in flats or apartments for visitors and other travellers is classified in class 55.20; the provision of short-term accommodation for e.g. students, workers is classified in class 55.90.
  2. 55.1Hotels and similar accommodation
  3. 55.10Hotels and similar accommodation
    ISTAT explanatory notes ›

    This class includes the provision of accommodation, typically on a daily or weekly basis, for short-term stays.

    Short-term accommodation means accommodation provided for less than one year at a time.

    It also includes the provision of furnished accommodation in hotels rooms and suites.

    Services provided include daily cleaning and bed-making. A range of additional services may be provided (for example, food and beverage services, laundry services, recreational facilities as well as conference and convention facilities).

    These activities are generally characterised by the provision of on-the-spot customer service.

    Excludes

    • accommodation without daily cleaning, bed-making and on-the-spot customer service, see 55.2055.20
    • intermediation service activities for accommodation, see 55.4055.40
  4. 55.10.0Hotels and similar accommodation
  5. 55.10.00Hotels and similar accommodation
    From ATECO 2022: 55.10.00 Alberghi (in part) · 55.20.10 Villaggi turistici (in part)
    ISTAT explanatory notes ›

    Includes

    • 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
  6. 55.2Holiday and other short-stay accommodation
  7. 55.20Holiday and other short-stay accommodation
    ISTAT explanatory notes ›

    This class includes the provision of short-term accommodation, typically on a daily or weekly basis, in self-contained furnished rooms or areas for living/dining and sleeping.

    Typically, no on-the-spot customer service and minimal complementary services, if any, are provided.

    Short-term accommodation means accommodation provided for less than one year at a time.

    Excludes

    • accommodation with daily cleaning, bed-making and on-the-spot customer service, see 55.1055.10
    • camping grounds and recreational vehicle parks, see 55.3055.30
    • intermediation service activities for accommodation, see 55.4055.40
    • every accommodation for a period of one year or longer, see 68.2068.20
  8. 55.20.1Accommodation in hostels
  9. 55.20.10Accommodation in hostels
    From ATECO 2022: 55.20.20 Ostelli della gioventù (all from here)
    ISTAT explanatory notes ›

    Includes

    • accommodation in hostels

    Excludes

    • religious accommodation, see 55.20.3155.20.31
    • other social accommodation, see 55.20.3255.20.32
  10. 55.20.2Accommodation in mountain huts and lodges
  11. 55.20.20Accommodation in mountain huts and lodges
    From ATECO 2022: 55.20.30 Rifugi di montagna (all from here)
    ISTAT explanatory notes ›

    Includes

    • accommodation in mountain huts and lodges
  12. 55.20.3Religious and social accommodation
  13. 55.20.31Religious accommodation
    From ATECO 2022: 55.20.40 Colonie marine e montane (in part) · 55.20.51 Affittacamere per brevi soggiorni, case ed appartamenti per vacanze, bed and breakfast, residence (in part)
    ISTAT explanatory notes ›

    Includes

    • accommodation for spiritual retreats and exercises
    • accommodation for individuals and groups provided by religious institutions
  14. 55.20.32Other social accommodation
    From ATECO 2022: 55.20.40 Colonie marine e montane (in part) · 55.20.51 Affittacamere per brevi soggiorni, case ed appartamenti per vacanze, bed and breakfast, residence (in part)
    ISTAT explanatory notes ›

    Includes

    • accommodation for individuals and groups provided by other social institutions (except religious institutions)
    • accommodation in camp-sites for children
    • accommodation in other camp-sites
    • accommodation in social stay centres
  15. 55.20.4Bed and breakfast units, guest rooms, holiday homes and apartments
  16. 55.20.41Bed and breakfast units
    From ATECO 2022: 55.20.51 Affittacamere per brevi soggiorni, case ed appartamenti per vacanze, bed and breakfast, residence (all from here)
    ISTAT explanatory notes ›

    Includes

    • bed and breakfast units
  17. 55.20.42Accommodation by private households
    From ATECO 2022: 55.20.51 Affittacamere per brevi soggiorni, case ed appartamenti per vacanze, bed and breakfast, residence (all from here)
    ISTAT explanatory notes ›

    Includes

    • 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

    Also includes

    • provision of short-term accommodation in non-moveable houseboats

    Excludes

    • provision of non-holiday accommodation for short-term stays i.e. accommodation provided for less than one year at a time, see 55.90.0055.90.00
  18. 55.20.5Accommodation on farms and fish farms
  19. 55.20.51Accommodation on farms
    From ATECO 2022: 55.20.52 Attività di alloggio connesse alle aziende agricole (all from here)
    ISTAT explanatory notes ›

    Includes

    • accommodation associated with crop and animal production
  20. 55.20.52Accommodation on fish farms
    From ATECO 2022: 55.20.53 Attività di alloggio connesse alle aziende ittiche (all from here)
    ISTAT explanatory notes ›

    Includes

    • accommodation associated with fishing and aquaculture
  21. 55.3Camping grounds and recreational vehicle parks
  22. 55.30Camping grounds and recreational vehicle parks
    ISTAT explanatory notes ›

    This class includes the provision of accommodation in camping grounds, camping villages and recreational vehicle parks to clients provided with or without mobile structures of overnight accommodation, e.g. tents.

    Excludes

    • accommodation in hotel villages without camping grounds and recreational vehicle parks, see 55.1055.10
    • accommodation in mountain huts and lodges, see 55.2055.20
    • provision of short-term accommodation in non-moveable houseboats, see 55.2055.20
    • operation of car parks or garages, bicycle parkings, winter storage of caravans, see 52.2152.21
    • intermediation service activities for accommodation, see 55.4055.40
  23. 55.30.0Camping grounds and recreational vehicle parks
    ISTAT explanatory notes ›

    Implementation rule

    • Activities of camping grounds and recreational vehicle parks are subdivided in camping grounds, camping villages, including glamping, recreational vehicle parks, and marina resorts.
  24. 55.30.01Camping grounds
    From ATECO 2022: 55.30.00 Aree di campeggio e aree attrezzate per camper e roulotte (all from here)
    ISTAT explanatory notes ›

    Includes

    • provision of short-term accommodation in delimited pitches for overnight stay to clients provided with mobile structures or means of overnight accommodation, e.g. tents
    • provision of short-term accommodation in camping grounds (e.g. recreational camps, fishing and hunting camps)

    Also includes

    • accommodation provided by protective shelters or plain bivouac facilities

    Excludes

    • recreational vehicle parks, see 55.30.0355.30.03

    Implementation rule

    • In this subcategory are classified camping grounds that do not provide tents or other overnight accommodation to customers but provide space, e.g. for the installation of tents brought by customers themselves. Campgrounds provide complementary services, e.g. toilets, showers and sometimes retail shops, bars and restaurants.
  25. 55.30.02Camping villages, including glamping
    From ATECO 2022: 55.20.10 Villaggi turistici (in part) · 55.30.00 Aree di campeggio e aree attrezzate per camper e roulotte (in part)
    ISTAT explanatory notes ›

    Includes

    • provision of short-term accommodation in delimited pitches for overnight stay to clients not provided with mobile structures or means of overnight accommodation

    Also includes

    • glamping accommodation

    Implementation rule

    • In this subcategory are classified camping villages that do provide tents or other overnight accommodation to customers.
  26. 55.30.03Recreational vehicle parks
    From ATECO 2022: 55.30.00 Aree di campeggio e aree attrezzate per camper e roulotte (all from here)
    ISTAT explanatory notes ›

    Includes

    • provision of space and facilities for recreational vehicles
    • parks for own recreational caravan trailers and motorhomes
  27. 55.30.04Marina resorts
    From ATECO 2022: 55.30.00 Aree di campeggio e aree attrezzate per camper e roulotte (all from here)
    ISTAT explanatory notes ›

    Includes

    • accommodation in own recreational boats within marina resorts

    Excludes

    • provision of short-term accommodation in non-moveable houseboats, see 55.20.4255.20.42
    • amusement and recreation activities related to the infrastructure of marinas, see 93.29.9993.29.99
  28. 55.4Intermediation service activities for accommodation
  29. 55.40Intermediation service activities for accommodation
    ISTAT explanatory notes ›

    This class includes the intermediation of all types of accommodation by bringing clients and service providers together for a fee or commission.

    These intermediation activities can be carried out on digital platforms or through non-digital channels (telephone, post, and so on).

    The fee or commission can be received from either the client or the provider of the accommodation. Revenue for the intermediation activities can include other sources of income (for example, revenues from the sale of advertising space).

    Excludes

    • units that provide reservation services alongside additional accommodation advice or expertise, see 79.1179.11
    • intermediation or sale of a combination of accommodation, travel and food, i.e. travel agencies and tour operators, see 79.11, 79.1279.1179.12
  30. 55.40.0Intermediation service activities for accommodation
  31. 55.40.00Intermediation service activities for accommodation
    From ATECO 2022: 47.99.10 Commercio al dettaglio di prodotti vari, mediante l'intervento di un dimostratore o di un incaricato alla vendita (porta a porta) (in part) · 61.90.99 Altre attività connesse alle telecomunicazioni n.c.a. (in part) · 62.09.09 Altre attività dei servizi connessi alle tecnologie dell'informatica n.c.a. (in part) · 63.12.00 Portali web (in part) · 63.99.00 Altre attività dei servizi di informazione n.c.a. (in part) · 79.11.00 Attività delle agenzie di viaggio (in part) · 79.90.19 Altri servizi di prenotazione e altre attività di assistenza turistica non svolte dalle agenzie di viaggio n.c.a. (in part)
    ISTAT explanatory notes ›

    Includes

    • timeshare exchange services
    • reservation services for accommodation

    Excludes

    • 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 68.32.0168.32.01
  32. 55.9Other accommodation
  33. 55.90Other accommodation
    ISTAT explanatory notes ›

    This class includes the provision of temporary accommodation in homes, flats or apartments, as well as single or shared rooms or dormitories for students, seasonal workers and other individuals.

    This class includes the provision of non-holiday accommodation for short-term stays i.e. accommodation provided for less than one year at a time.

    Excludes

    • operation of railway sleeping cars as an integrated operation of railway companies, see 49.1149.11
    • operation of cruise ships, see 50.10, 50.3050.1050.30
    • intermediaries for accommodation, see 55.4055.40
    • all forms of accommodation for a period of one year or longer, see 68.2068.20
    • intermediation or sale of a combination of accommodation, travel and food, i.e. travel agencies and tour operators, see 79.11, 79.1279.1179.12
  34. 55.90.0Other accommodation
  35. 55.90.00Other accommodation
    From ATECO 2022: 55.90.10 Gestione di vagoni letto (in part) · 55.90.20 Alloggi per studenti e lavoratori con servizi accessori di tipo alberghiero (in part) · 68.20.01 Locazione immobiliare di beni propri o in leasing (affitto) (in part)
    ISTAT explanatory notes ›

    Includes

    • accommodation in:
      • homes and furnished or unfurnished flats or apartments, for a period shorter than a year
      • dormitories for workers
      • boarding houses
      • student accommodation provided for less than one year at a time
      • railway sleeping cars when not operated by railway companies

Source and disclaimer

The code you find here has no legal value, like the one from ISTAT's own navigator. You can use it as a reference when you register or change a VAT number with the Business Register or the Italian Revenue Agency. If in doubt, ask your accountant. ISTAT's official ATECO navigator.

Data: ISTAT, ATECO 2025 classification, CC BY 4.0 licence. We reorganised the files for search without changing the text of codes and notes, except for the capitalisation of section titles. CC BY 4.0

ISTAT files used

ATECO documentation on istat.it