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
- 47.69Commercio al dettaglio di articoli culturali e ricreativi n.c.a.
- 47.69.9Commercio al dettaglio di altri articoli culturali e ricreativi n.c.a.
- 47.69.99Commercio al dettaglio di altri articoli vari culturali e ricreativi n.c.a.
Description
- retail sale of manuscripts
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 47.69:
- retail sale of video games on physical media, see 47.40
- retail sale of audiobooks, see 47.61
- retail sale of souvenirs, craftwork and religious articles, see 47.78
- retail sale of antiques, second-hand and antique books, second-hand musical instruments and second-hand recorded media, see 47.79
- distribution of audio via streaming and downloading by their publishers, see 59.20
- audio streaming and download distribution service activities not associated with publishing, see 60.10
Frequently asked questions
I sell manuscripts and cultural material that doesn't fit any specific code — where do I end up?
I deal in stamps and collectible coins — does that fall under this catch-all or is there a dedicated code?
There is a dedicated code, so no. For philately, numismatics and collectible items use 47.69.20. ATECO code 47.69.99 is only for cultural and recreational articles that no specific category covers.
When does it make sense to choose 47.69.99 instead of a more targeted code?
Only when a cultural or recreational article has no home in a named category. It is the classic catch-all: first check that your merchandise is not already covered by books, recorded media, musical instruments or works of art — and only then fall back here.