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
- 47.7Commercio al dettaglio di altri prodotti, esclusi autoveicoli e motocicli
- 47.71Commercio al dettaglio di articoli di abbigliamento
- 47.71.50Commercio al dettaglio di accessori per l'abbigliamento
Description
- retail sale of clothing accessories (e.g. gloves, ties, braces)
- retail sale of hats and umbrellas
- retail sale of work clothes, uniforms, disguises, carnival costumes, etc.
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 47.71:
- retail sale of textiles, see 47.51
- retail sale of special sports equipment clothes for skiing, martial arts, ballet, etc., see 47.63
- retail sale of protective gear for cyclists, see 47.63
- retail sale of second-hand clothing, see 47.79
- retail sale of protective gear for motorcyclists, see 47.83
Frequently asked questions
I sell hats, gloves, ties, and umbrellas — does ATECO code 47.71.50 cover all these accessories?
Yes. Gloves, ties, braces, hats, and umbrellas all fall under clothing accessories. However, if you add full garments for adults, the primary activity could shift to 47.71.10.
I'm opening a shop selling carnival costumes and fancy dress: does this code apply?
Yes, carnival costumes, masks, fancy-dress outfits, workwear, and uniforms all fall here under clothing accessories. If you also sell party toys and games, consider adding 47.64.00.
I carry costume jewellery alongside ties and scarves — does the jewellery go under this code?
No, costume jewellery has its own category. Textile accessories such as ties and scarves stay here, but for costume jewellery the correct code is 47.78.24.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.71.50— Commercio al dettaglio di cappelli, ombrelli, guanti e cravatte(rimappatura complessa)