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
- 47.40Commercio al dettaglio di apparecchiature informatiche e di comunicazione
- 47.40.20Commercio al dettaglio di apparecchiature per telecomunicazioni
Description
- retail sale of smart telephones, mobile telephones and telephones and their accessories (e.g. chargers, hands-free kits, protective film and cases)
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 47.4:
- streaming and downloading of contents on digital platforms, see section J
Excluded from class 47.40:
- retail sale of electrical household appliances, see 47.54
- retail sale of recorded media, see 47.69
- retail sale of photographic, optical and precision equipment (e.g. digital cameras), see 47.78
- second-hand retail sale of information and communication equipment, see 47.79
- distribution of e-books and audiobooks via streaming and downloading by book publishers, see 58.11
- distribution via streaming and downloading by video game publishers, see 58.21
- distribution via streaming and downloading by video publishers or film publishers, see 59.13
- distribution via streaming and downloading by audio publishers, see 59.20
- rental and leasing of office machinery, equipment and computers, see 77.33
Frequently asked questions
A mobile phone shop selling smartphones, handsets and accessories — code 47.40.20?
Yes. Smartphones, mobile phones, fixed-line telephones and related accessories — such as chargers, hands-free kits, screen protectors and cases — belong in 47.40.20. Computers have their own code: 47.40.10.
I sell phones and also activate SIM cards and operator contracts — just one code?
The retail sale of phones and accessories is 47.40.20. Activating contracts as an agent or intermediary for a network operator is a service activity with its own code outside division 47. When you do both, the predominant activity determines the primary code.
A mixed shop with phones, tablets and a few TVs — telecoms or audio-visual?
For telephony, use 47.40.20. If TVs and audio-visual equipment predominate, the code becomes 47.40.30. The primary department determines the activity code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.42.00— Commercio al dettaglio di apparecchiature per le telecomunicazioni e la telefonia in esercizi specializzati(rimappatura complessa)