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
- 47.40.30Commercio al dettaglio di apparecchiature radiotelevisive
Description
- retail sale of audio and video equipment
- retail sale of radio and television equipment
- retail sale of recording media players and recorders
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 shop selling TVs, audio systems and media players — code 47.40.30?
I sell TVs and also large household appliances — does everything go under 47.40.30?
No. Code 47.40.30 covers radios, TVs and audio-visual equipment. Large household appliances such as refrigerators and washing machines have their own code within the household appliances group, outside category 47.40.
A hi-fi shop with records, vinyl and a few TVs — audio-visual equipment or recorded media?
For audio equipment and televisions, use 47.40.30. If the core of the shop is records, vinyl and pre-recorded music media, the classification changes, because what matters there is the recorded content rather than the playback device.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.43.00— Commercio al dettaglio di apparecchi audio e video in esercizi specializzati(rimappatura complessa)