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
- 47.55Commercio al dettaglio di mobili, di articoli per l'illuminazione, articoli per la tavola e altri articoli per la casa
- 47.55.20Commercio al dettaglio di altri mobili
Description
- retail sale of furniture for churches, schools, restaurants, medical facilities etc.
- retail sale of office furniture
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 47.55:
- installation of electrical systems (e.g. security alarm systems and fire alarms), see 43.21
- retail sale of electrical or electronic fire alarms, security systems, safes, see 47.52
- retail sale of photovoltaic panels without installation, see 47.52
- retail sale of cork floor tiles, see 47.53
- retail sale of curtains and net curtains, see 47.53
- retail sale of electrical household appliances, see 47.54
- retail sale of musical instruments and scores, see 47.69
- retail sale of antiques, see 47.79
- retail sale of second-hand furniture, see 47.79
Frequently asked questions
I sell office furniture, desks and furnishings for medical practices: ATECO code 47.55.20 or the household furniture one?
Yes, office and institutional furniture falls under 47.55.20, which covers furniture for churches, schools, restaurants and medical facilities as well as offices. If you sell sofas, beds and wardrobes for the home, the code is 47.55.10.
Furnishings for cafés, restaurants and shops: does this fall under 47.55.20?
Yes. The category explicitly includes furniture for restaurants and communal settings, so counters, seating and tables for hospitality venues belong here. Tableware and kitchenware — cutlery and crockery — are instead found under 47.55.40.
New and second-hand office furniture in the same shop: which code do I use?
For new furniture, 47.55.20 applies. If you mainly deal in second-hand furnishings, the classification moves to used-goods codes such as 47.79.39. What matters is whether the majority of your stock is new or used.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.78.10— Commercio al dettaglio di mobili per ufficio(rimappatura complessa)