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
- 47.74.0Commercio al dettaglio di articoli medicali e ortopedici
- 47.74.09Commercio al dettaglio di altri articoli medicali e ortopedici
Description
- retail sale of hearing aids
- retail sale of orthopaedic footwear
- retail sale of crutches and wheelchairs
- retail sale of orthopaedic prostheses
- retail sale of cervical collars and corsets
- retail sale of elastocompressive products (e.g. elastic stockings, sleeves)
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
Frequently asked questions
I'm opening a medical supply store selling wheelchairs, braces, and compression stockings — is the code 47.74.09?
Yes. Crutches, wheelchairs, orthopaedic prostheses, collars, and compression products such as elastic stockings all fall under this code. If you sell glasses and lenses instead, that is the optician code 47.74.01.
I sell hearing aids as a hearing care specialist — is this the right code or the optician one?
This one. Hearing prostheses and hearing aids fall under other medical and orthopaedic goods. Glasses and lenses are kept separate under the optician code 47.74.01.
I sell orthopaedic footwear — does that count as a medical supply store or an ordinary shoe shop?
Medical supply store. Orthopaedic footwear falls here among medical goods; regular adult footwear instead follows the footwear code 47.72.11. The distinction lies in the orthopaedic nature of the product.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.74.00— Commercio al dettaglio di articoli medicali e ortopedici in esercizi specializzati(rimappatura complessa)