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
- 47.92.22Attività di servizi di intermediazione per il commercio al dettaglio specializzato di parti e accessori 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 source buyers for used car and motorcycle parts on behalf of dismantlers — is this the right code?
Yes. If you intermediate second-hand vehicle parts and accessories and earn a commission without purchasing the items yourself, the code is 47.92.22. The parts must be used and must remain the property of your client. If those same parts are new, the intermediation shifts to 47.92.32.
I buy used parts from salvage yards and resell them to customers — does this code apply?
No. If you purchase the parts and then resell them, the stock is yours and you are not acting as an intermediary: 47.92.22 only applies when you arrange the deal on behalf of the party who owns the parts. Selling used parts on your own account falls under other codes in division 45, which covers trade in motor vehicle parts.
I intermediate both used parts and complete second-hand vehicles — do I need to keep the codes separate?
Yes, they must be kept separate. 47.92.22 is for used parts and accessories, while intermediation of complete second-hand vehicles falls under 47.92.21. The 47.92 family distinguishes the vehicle from the spare part even if you handle both.