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
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
- 47Commercio al dettaglio
- 47.9Attività di servizi di intermediazione per il commercio al dettaglio
- 47.91Attività di servizi di intermediazione per il commercio al dettaglio non specializzato
- 47.91.10Attività di servizi di intermediazione per il commercio al dettaglio non specializzato di articoli di seconda mano
Description
- activities of space rental, including staff, for the retail sale of second-hand goods
Exclusion notes
Excluded from division 47:
- sale of farmers' products by farmers, see division 01
- manufacture and sale of goods, which is generally classified as manufacturing, see divisions 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32
- trade in cereal grains, ores, crude petroleum, industrial chemicals, iron and steel, and industrial machinery and equipment, see division 46
- sale of food and drinks for consumption on the premises and sale of takeaway food, see division 56
- commerce of digital goods, streaming and downloading of contents on digital platforms (e.g. e-books, audio), see section J
- rental and leasing of motor vehicles or motorcycles, see 77.1
- rental and leasing of personal and household goods to the general public, see 77.2
Excluded from class 47.91:
- intermediation service activities for specialised retail sale, see 47.92
Frequently asked questions
I run a consignment second-hand shop — is the code 47.91.10 or a used-goods retail code?
Usually 47.91.10, if you do not purchase the goods yourself but provide the space and staff to sell used items that remain the property of others. If instead you buy the second-hand goods and resell them on your own account, it is retail trade in your own right — for example 47.79.39.
I run an online platform that connects buyers and sellers of used goods — is 47.91.10 correct?
Yes, if you handle goods on consignment or act as an intermediary for second-hand items without purchasing them yourself. For intermediation in new products, the code is 47.91.20 instead.
I rent out space in my shop to people selling their own vintage clothing — is that 47.91.10?
Yes, renting out space with the provision of staff for the retail sale of second-hand items falls here. If instead you buy the vintage clothing yourself and resell it, the activity is second-hand clothing retail under 47.79.31.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.79.40— Case d'asta al dettaglio (escluse aste via internet)(rimappatura complessa)