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
- 47.2Commercio al dettaglio di prodotti alimentari, bevande e tabacchi
- 47.26.0Commercio al dettaglio di prodotti del tabacco
- 47.26.09Commercio al dettaglio di altri accessori per fumatori
Description
- retail sale of tobacco and smoking products and accessories, including lighters, pipes, cigarette rolling equipment, 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 group 47.2:
- food and beverage processing and manufacturing activities, see divisions 10 and 11
- non-specialised retail sale, see 47.1
Frequently asked questions
I sell lighters, pipes, rolling papers and filters but not tobacco — which code do I use?
47.26.09. Smokers' accessories such as lighters, pipes and cigarette-rolling equipment belong here. If you also sell tobacco you will need 47.26.01 as well.
A shop selling e-cigarette cases and accessories — 47.26.09 or a vaping code?
It depends on your main product line. Generic smokers' accessories belong in 47.26.09; if you primarily sell vaping devices and e-liquids the correct code is 47.26.02.
A market stall selling lighters and assorted gift gadgets — smokers' accessories or catch-all?
Use 47.26.09 only if smokers' items are the core of what you sell. For a general mix of gift articles and miscellaneous gadgets, look at the catch-all code 47.78.99.