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
- 47.7Commercio al dettaglio di altri prodotti, esclusi autoveicoli e motocicli
- 47.73Commercio al dettaglio di prodotti farmaceutici
- 47.73.90Commercio al dettaglio di altri prodotti farmaceutici
Description
- retail sale of pharmaceuticals without prescription
- retail sale of veterinary medicine with or without prescription
- retail sale of homeopathic products and medicines without prescription
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 47.73:
- retail sale of organically labelled foods, regional foods, depending on the product sold, see 47.21, 47.22, 47.23, 47.24, 47.25, 47.26, 47.27
- retail sale of food supplements for human consumption, see 47.27
- retail sale of medical and orthopaedic goods, see 47.74
- retail sale of cosmetic and toilet articles, see 47.75
Frequently asked questions
I'm opening a parapharmacy selling only over-the-counter and homeopathic products — is ATECO code 47.73.90 correct?
Yes. Over-the-counter human medicines, homeopathic products, and over-the-counter veterinary products all fall here. If you dispense prescription medicines, you need the code for prescription medicines 47.73.10.
I sell homeopathic products and some herbal remedies — should I use 47.73.90 or the herbal code?
It depends on the product. Homeopathic and non-prescription medicines go here; genuine herbal remedies and loose medicinal plants follow 47.73.20. The key is the nature of your predominant product.
My parapharmacy also sells cosmetics and personal care products — does the code change?
Only if cosmetics take over. Over-the-counter medicines remain under this code, but when perfumery and cosmetics become the core of the business the reference shifts to 47.75.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.73.20— Commercio al dettaglio in altri esercizi specializzati di medicinali non soggetti a prescrizione medica(rimappatura complessa)