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
- 47.92.21Attività di servizi di intermediazione per il commercio al dettaglio specializzato di autoveicoli e motocicli di seconda mano
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 act as an intermediary for the sale of used cars and motorcycles without ever taking ownership — is this the right code?
Yes. If you connect buyers and sellers of used vehicles and earn a commission without purchasing the vehicle yourself, you fall under 47.92.21. The key points are that the vehicle is second-hand and ownership stays with the seller throughout. If you intermediate new vehicles instead, you move to 47.92.31.
I buy used cars, refurbish them, and resell them — does this code apply, or should I use a retail trade code?
No, in that case you are not an intermediary: the vehicle becomes yours and you resell it, so 47.92.21 does not apply. Buying and selling used motor vehicles on your own account has its own codes within group 45. This code only applies when the vehicle never passes through your ownership and you are arranging the deal on behalf of the seller.
I intermediate both used vehicles and second-hand spare parts — same code or two separate ones?
Two separate codes. 47.92.21 covers used motor vehicles and motorcycles, while intermediation for second-hand parts and accessories has its own entry at 47.92.22. The 47.92 family distinguishes the vehicle from the spare part even when the same person handles both.