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
- 47.8Commercio al dettaglio di autoveicoli, motocicli e relative parti e accessori
- 47.81Commercio al dettaglio di autoveicoli
- 47.81.20Commercio al dettaglio di altri autoveicoli
Description
- retail sale of new and used motor vehicles, including electric vehicles, other than cars and other light motor vehicles
- retail sale of off-road motor vehicles
- retail sale of trailers for motor vehicles
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 47.8:
- activities of agents involved in the wholesale of motor vehicles, motorcycles and related parts, see 46.18
- intermediation service activities for the retail sale of motor vehicles and motorcycles, see 47.9
- on-demand passenger transport service activities by vehicle with a driver, see 49.33
- rental and leasing of motor vehicles without a driver, see 77.1
- repair and maintenance of motor vehicles and motorcycles, see 95.3
Excluded from class 47.81:
- retail sale of bicycles and electric bicycles etc., see 47.63
- retail sale of parts and accessories for motor vehicles, see 47.82
- retail sale of motorcycles, motorcycle parts and accessories, see 47.83
- activities of agents for the retail sale of motor vehicles, see 47.9
- on-demand passenger transport service activities by vehicle with a driver, see 49.33
- rental and leasing of motor vehicles without a driver, see 77.1
- repair and maintenance of motor vehicles and motorcycles, see 95.3
Frequently asked questions
I sell vans, trucks, and off-road vehicles to the public — is the code 47.81.20?
Yes. 47.81.20 covers the retail sale of motor vehicles other than passenger cars and light vehicles, including off-road vehicles, new and used, and electric models. It also includes motor vehicle trailers, but excludes caravans and touring caravans without their own engine.
I sell ordinary cars and light vehicles — should I use 47.81.20 or the other code?
No, for cars and light vehicles the code is 47.81.10. 47.81.20 applies to other motor vehicles — larger or specialised ones.
I sell trailers and caravans — where do they sit in the motor vehicle codes?
Motor vehicle trailers fall under 47.81.20. Caravans and touring caravans are instead explicitly listed under 47.81.10 as leisure vehicles.