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
- 47.92.3Attività di servizi di intermediazione per il commercio al dettaglio specializzato di prodotti nuovi
- 47.92.31Attività di servizi di intermediazione per il commercio al dettaglio specializzato di autoveicoli, esclusi articoli di seconda mano
Exclusion notes
- retail sale of cars and light motor vehicles, including retail trade via the internet, see 47.81.10
- retail sale of other motor vehicles, including retail trade via the internet, see 47.81.20
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
Frequently asked questions
I work with a dealership, bringing in customers and closing new car sales on their behalf — which ATECO code applies?
Yes. If you source new car sales for end customers on behalf of the seller without purchasing the vehicles yourself, the code is 47.92.31. The entry explicitly excludes used vehicles, which have their own code at 47.92.21.
The dealership sells cars directly rather than just acting as an intermediary — should it use this code or a retail trade code?
No. If it purchases the vehicles and resells them to customers, that is retail trade, not intermediation: the code cited as an exclusion is 47.81.10. 47.92.31 only applies when the car remains the client's property and you are closing the deal on their behalf.
I intermediate both new cars and new spare parts for the same network — one code or do I need an additional one?
Two separate entries are needed. 47.92.31 covers new motor vehicles, while intermediation of new parts and accessories falls under 47.92.32. The 47.92 family always distinguishes the vehicle from the spare part.