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
- 47.92.36Attività di servizi di intermediazione per il commercio al dettaglio specializzato di cosmetici e di articoli di profumeria, esclusi articoli di seconda mano
Exclusion notes
- retail sale of cosmetic and toilet articles, including retail trade via the internet, see 47.75.00
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 source sales of cosmetics and fragrances to end customers on behalf of a brand without buying the stock — is this the right code?
Yes. Retail intermediation of new cosmetics and perfumery articles falls under 47.92.36, provided the products remain the client's property and you earn a commission. If you intermediate textiles or clothing instead, that part goes under 47.92.35.
I sell cosmetics that I purchase myself and resell, including online — should I use this code or a retail trade code?
No. If you buy the cosmetics and resell them, that is retail trade: the code cited as an exclusion is 47.75.00. 47.92.36 only applies when you do not own the goods and you are closing the deal on behalf of the supplier.
I represent a perfumery brand for both retail shops and end customers — is one code enough?
Usually not. For end customers at retail level the code is 47.92.36, but when you source orders for shops that then resell the goods you are engaged in wholesale intermediation of perfumery and cosmetics, which has its own entry at 46.18.23.