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
- 47.79Commercio al dettaglio di articoli di seconda mano
- 47.79.3Commercio al dettaglio di articoli di abbigliamento e altri articoli di seconda mano
- 47.79.39Commercio al dettaglio di altri articoli di seconda mano n.c.a.
Description
- second-hand retail sale of games and toys
- second-hand retail sale of information and communication equipment
- retail sale of second-hand household appliances
- retail sale of second-hand household equipment
- retail sale of other second-hand goods
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 47.79:
- cash-for-gold wholesale activities: wholesale of gold and other precious metals, purchased from households or enterprises and sold to retailers, to industrial, commercial, institutional or professional users, or to other wholesaler, see 46.82
- retail sale of second-hand motor vehicles, motorcycles, and related parts and accessories, see 47.8
- activities of retail auctioneering houses for both new and used third-party goods, including internet retail auctions, see 47.9
- activities of intermediaries in the retail sale of second-hand goods, see 47.9
- activities of space rental, including staff, for second-hand goods, see 47.91
- activities of pawnshops, see 64.92
Frequently asked questions
I run a mixed second-hand market — is the code 47.79.39?
I sell refurbished second-hand smartphones and PCs — does that fall under 47.79.39?
Yes. Retail sale of second-hand computing and communications equipment falls under 47.79.39. However, if your main activity is repairing and refurbishing devices as a service, that is a repair activity, not this retail code.
I sell used goods on consignment on behalf of customers — 47.79.39 or intermediation?
If you buy the goods and resell them on your own account, it is 47.79.39. If instead you sell items that remain the property of others and you retain a commission, the activity is intermediation — see 47.91.10.