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
- 47.91.20Attività di servizi di intermediazione per il commercio al dettaglio non specializzato di prodotti nuovi
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
Intermediation for the retail sale of new products — is the code 47.91.20?
Yes. 47.91.20 is the code for intermediation services in the non-specialised retail trade of new goods. It applies to anyone who connects sellers and buyers of new merchandise without purchasing it on their own account.
I intermediate both new and used products — 47.91.20 or the second-hand code?
It depends on the goods. For new products it is 47.91.20; for second-hand items the intermediation code is 47.91.10. What matters is whether the goods you intermediate are new or used.
I buy new goods and resell them myself — is that still intermediation under 47.91.20?
No. 47.91.20 is an intermediation service — you do not purchase the goods. If you buy new products and resell them on your own account, the activity is retail trade under the product-specific code, for example the catch-all 47.78.99 for miscellaneous products.