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
- 47.92Attività di servizi di intermediazione per il commercio al dettaglio specializzato
- 47.92.2Attività di servizi di intermediazione per il commercio al dettaglio specializzato di articoli di seconda mano
- 47.92.29Attività di servizi di intermediazione per il commercio al dettaglio specializzato di altri articoli di seconda mano
Description
- intermediation service activities for specialised retail sale of second-hand yachts and recreational boats
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 47.92:
- activities of agents involved in the wholesale of yachts and recreational boats, see 46.14
- wholesale of boats, see 46.64
- retail sale of petrol in combination with electro fuels (e-fuels), if the sale of electro fuels is not predominant, see 47.30
- retail sale of boats, see 47.63
- retail sale of cosmetic and toilet articles, including retail trade via the internet, see 47.75
- retail sale of cars and light motor vehicles, including retail trade via the internet, see 47.81
- retail sale of other motor vehicles, including retail trade via the internet, see 47.81
- retail sale of motor vehicle parts and accessories, including retail trade via the internet, see 47.82
- retail sale of motorcycles, including retail trade via the internet, see 47.83
- retail sale of motorcycle parts and accessories, including retail trade via the internet, see 47.83
- intermediation service activities for non-specialised retail sale, see 47.91
- rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
- intermediation service activities for freight transportation, see 52.31
- intermediation service activities for passenger transportation, see 52.32
- rental and leasing of pleasure boats without operator, see 77.21
- intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52
Excluded from category 47.92.2:
- retail sale of second-hand goods, including retail trade via the internet, see 47.79
Frequently asked questions
I broker the sale of used boats and yachts without buying them myself — which ATECO code do I use?
Yes, the retail intermediation of used yachts and pleasure craft falls precisely under 47.92.29, which explicitly lists this activity. The key is that the vessel is second-hand and you are arranging the deal on behalf of the owner. If you intermediate new boats instead, the code is 47.92.39.
I source buyers for used furniture and second-hand goods on behalf of private sellers without taking ownership — does this code apply?
Usually yes: second-hand articles that are neither vehicles nor spare parts end up in this catch-all used-goods entry, 47.92.29. The key condition is that you earn a commission and do not purchase the goods yourself. If, on the other hand, you buy used items and resell them in a shop, you are no longer an intermediary and fall under retail trade in second-hand goods from a fixed premises.
I intermediate both used yachts and brand-new vessels just out of the shipyard — one code or two?
Two. Used boats fall under 47.92.29, while the intermediation of new yachts and pleasure craft is expressly mentioned in 47.92.39. It is the condition of the item — new or second-hand — that separates the two codes.