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
- 47.92.10Attività di servizi di intermediazione per il commercio al dettaglio specializzato di prodotti alimentari e bevande
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 47.92.1:
- retail sale of food, beverages and tobacco, including retail trade via the internet, see 47.2
Frequently asked questions
I sell wine and local food products at retail on behalf of a producer without buying the stock myself — is this the right code or is it wholesale intermediation?
Yes, if you generate sales to the end consumer on behalf of the producer and do not hold the stock yourself, the code is 47.92.10. The key distinction is the channel: here the intermediation is directed at the retail consumer. If instead you source orders from bars, restaurants, or shops that resell the goods, that is wholesale food intermediation and you move to 46.18.21.
I'm an agent who brings customers to a food shop and earns a commission — does this fall here or am I the one selling the product?
Usually yes: if you earn a commission and the goods remain the property of the principal, this is your code. The key point is that ownership of the product never passes to you. If instead you buy the food products yourself and resell them through a physical outlet or online, you are no longer an intermediary — you are a retailer in your own right, for example in a specialised shop or via the internet under 47.91.10.
I arrange retail contracts for both food and wine and spirits — do I need one code or two?
Just one: 47.92.10 covers retail intermediation for both food and beverages, including alcoholic drinks. Within the 47.92 family the codes are distinguished by product category, and food and beverages are grouped together here. If the same business also handles cosmetics or perfumes on behalf of third parties, that part lives separately under 47.92.36.