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
- 47.6Commercio al dettaglio di articoli culturali e ricreativi
- 47.63Commercio al dettaglio di attrezzature sportive
- 47.63.2Commercio al dettaglio di biciclette e altre attrezzature sportive
- 47.63.29Commercio al dettaglio di altre attrezzature sportive
Description
- retail sale of sports goods, including fishing gear, weapons and ammunitions, camping goods etc.
- retail sale of special footwear for sports (e.g. football shoes, ice skates, ski boots)
- retail sale of special sports equipment clothes for skiing, martial arts, ballet, etc.
- retail sale of parachutes, tents, sleeping bags, 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 47.63:
- activities of agents involved in the wholesale of yachts and recreational boats, see 46.14
- wholesale of boats, see 46.64
- intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
- retail sale of non-specialised sports footwear (e.g. tennis shoes, basketball shoes, gym shoes, training shoes), see 47.72
- 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
Sports shop selling skis, fishing gear, camping equipment and ski boots: ATECO code 47.63.29?
Yes, 47.63.29 covers sporting equipment in general: fishing, firearms and ammunition, camping, specialist sports footwear such as football boots and ski boots, technical clothing, tents and sleeping bags. Bicycles and scooters have their own code: 47.63.21.
I sell sporting and hunting firearms and ammunition — do they really fall under 47.63.29?
Yes, under the ATECO 2025 classification, firearms and ammunition sold alongside sporting equipment belong in 47.63.29. It is a regulated activity and requires the public-safety licence under the TULPS, but from an ATECO code standpoint this is the correct reference. Other camping and fishing equipment also remains in the same code.
Do football boots and ski boots go here or under a footwear retailer?
Usually under 47.63.29, because the category explicitly mentions specialist sports footwear such as football boots, ice skates and ski boots. Everyday town shoes and general adult footwear belong instead under 47.72.11.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.78.50— Commercio al dettaglio di armi e munizioni, articoli militari(rimappatura complessa)