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
- 47.76Commercio al dettaglio di fiori, piante, fertilizzanti, animali da compagnia e alimenti per animali da compagnia
- 47.76.20Commercio al dettaglio di animali da compagnia e alimenti per animali da compagnia
Description
- retail sale of pets and articles for pets
- retail sale of food for pets and other animals kept at home for pleasure (e.g. chickens, horses)
- retail sale of toiletries, hygiene products, etc. for pets
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
Frequently asked questions
I'm opening a pet shop selling dogs, cats, pet food, and accessories — is the code 47.76.20?
Yes. Pet animals, food, accessories, and hygiene and grooming products for animals all fall under this code. If you also sell flowers and plants as a separate department, you will also need 47.76.10.
I only sell pet food and accessories — no live animals. Do I still fall under 47.76.20?
Yes. The code covers both pet animals and their food and accessories, even if you do not sell live animals. It also includes food for animals kept as household companions, such as chickens and horses.
A pet shop that also sells shampoos and grooming products — is a separate code needed?
No. Hygiene and grooming products for pet animals are already included in this code. Be aware, however, that personal care cosmetics for people fall under the cosmetics and perfumery code 47.75.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.76.20— Commercio al dettaglio di piccoli animali domestici(rimappatura complessa)