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
- 47.5Commercio al dettaglio di altre attrezzature per uso domestico
- 47.52Commercio al dettaglio di ferramenta, materiali da costruzione, vernici e vetro
- 47.52.3Commercio al dettaglio di altri materiali da costruzione, mattoni e piastrelle
- 47.52.32Commercio al dettaglio di altri materiali da costruzione, mattoni e piastrelle n.c.a.
Description
- retail sale of other building material (e.g. bricks, tiles, breeze blocks, wood, floorboards, insulation material)
- retail sale of cement, mortars and timber
- retail sale of renewable energy materials (e.g. non-electric solar collectors and photovoltaic panels, without installation)
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 47.5:
- retail sale of audio and video equipment, see 47.40
- retail sale of second-hand household equipment, see 47.79
Excluded from class 47.52:
- installation of photovoltaic panels not connected to a building, see 42.22
- installation of photovoltaic panels connected to a building, see 43.21
- retail sale of wall or floor coverings (e.g. wallpaper, tiles, laminates, vinyl flooring), see 47.53
- retail sale of carpets and rugs, see 47.53
Frequently asked questions
Building materials shop selling bricks, cement, timber and insulation — 47.52.32 or hardware?
Yes, 47.52.32 is the code for retailers of building materials such as bricks, tiles, cement, mortars, timber, flooring panels and insulation. Hardware with paints and glass is 47.52.10; doors and windows alone fall under 47.52.31.
I sell solar panels and solar collectors but do not install them — do they go here?
Yes, as long as you only sell. The official heading includes the retail sale of renewable energy materials (non-electric solar collectors and photovoltaic panels) without installation, so they fall under 47.52.32. If you also design and install the system, the predominant activity is no longer retail trade.
Do I classify floor tiles as 47.52.32 or as wall and floor coverings under 47.53.20?
It depends on the product. Tiles and bricks intended as raw building materials go under 47.52.32; finished wall and floor coverings such as wallpaper, laminates and vinyl fall under 47.53.20. The distinction follows the main assortment of the outlet.