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
- 47.2Commercio al dettaglio di prodotti alimentari, bevande e tabacchi
- 47.27Commercio al dettaglio di altri prodotti alimentari
- 47.27.90Commercio al dettaglio di altri prodotti alimentari n.c.a.
Description
- retail sale of other food products n.e.c.
- retail sale of tea, oils, flour, sugar, pasta, etc.
- retail sale of eggs
- retail sale of ready-made meals, except for immediate consumption on the spot
Exclusion notes
- non-specialised retail sale of predominately non-frozen food, beverages and tobacco, see 47.11.02
- activities of, e.g. hypermarkets, supermarkets, minimarkets etc., see 47.11.02
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 47.2:
- food and beverage processing and manufacturing activities, see divisions 10 and 11
- non-specialised retail sale, see 47.1
Excluded from class 47.27:
- retail sale of ready-made meals for immediate consumption on the spot, see 56.1
- non-specialised retail sale of predominately non-frozen food, beverages and tobacco, see 47.11
Frequently asked questions
I sell tea, oils, flour, pasta and eggs in a specialist loose-food shop — code 47.27.90?
Yes. Code 47.27.90 is the residual category for specialised food products not classified elsewhere: tea, oils, flour, sugar, pasta, eggs and ready meals not intended for on-site consumption. If you sell a wide variety of food items like a convenience store, use 47.11.02 instead.
Loose-food shop or supermarket? The heading explicitly excludes supermarkets.
If you are a supermarket, convenience store or hypermarket, 47.27.90 does not apply: the heading directs them to the non-specialised code 47.11.02. The residual 47.27.90 is for shops specialised in particular food products.
I sell packaged ready meals to heat at home — food retail or food service?
You remain within 47.27.90 as long as the ready meals are packaged and not intended for immediate on-site consumption. If you serve food to eat on the premises or immediately as takeaway, that is food service, which falls outside division 47.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.29.90— Commercio al dettaglio di altri prodotti alimentari in esercizi specializzati nca(rimappatura complessa)