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
- 47.92.35Attività di servizi di intermediazione per il commercio al dettaglio specializzato di prodotti tessili, articoli di abbigliamento e calzature, esclusi articoli 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
Frequently asked questions
I source sales of new clothing and footwear to end customers on behalf of a brand — which ATECO code applies?
Yes. Retail intermediation of new textiles, clothing and footwear falls under 47.92.35, as long as the goods remain the client's property and you earn a commission. If you source orders for shops that then resell the goods, you are engaged in wholesale intermediation of textiles and should move to 46.18.13.
I run a clothing e-commerce store and buy the items to resell — does this code apply?
No. If you purchase the items and resell them, the stock is yours and you are engaged in retail trade, not intermediation: for online sales you would fall under, for example, 47.91.20. 47.92.35 only applies when you arrange the deal on behalf of the stock owner without purchasing the inventory.
I intermediate new clothing but also some vintage second-hand pieces — one code or two?
Two separate entries. 47.92.35 covers new products only; second-hand goods are excluded. Intermediation of second-hand clothing falls under the catch-all used-goods entry 47.92.29.