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
- 47.79Commercio al dettaglio di articoli di seconda mano
- 47.79.3Commercio al dettaglio di articoli di abbigliamento e altri articoli di seconda mano
- 47.79.31Commercio al dettaglio di articoli di abbigliamento di seconda mano
Description
- retail sale of second-hand clothes
- retail sale of second-hand clothing accessories, e.g. gloves, ties
- retail sale of second-hand shoes
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 47.79:
- cash-for-gold wholesale activities: wholesale of gold and other precious metals, purchased from households or enterprises and sold to retailers, to industrial, commercial, institutional or professional users, or to other wholesaler, see 46.82
- retail sale of second-hand motor vehicles, motorcycles, and related parts and accessories, see 47.8
- activities of retail auctioneering houses for both new and used third-party goods, including internet retail auctions, see 47.9
- activities of intermediaries in the retail sale of second-hand goods, see 47.9
- activities of space rental, including staff, for second-hand goods, see 47.91
- activities of pawnshops, see 64.92
Frequently asked questions
I'm opening a vintage clothing shop selling used garments — is the code 47.79.31?
Yes, if you buy second-hand clothing and resell it. Code 47.79.31 also includes used accessories such as gloves and ties, and second-hand footwear. It applies to both vintage and general second-hand clothing.
A consignment shop for used clothing — is that my own sales activity or intermediation?
It depends on how you handle the stock. If you buy the garments and resell them yourself, the code is 47.79.31. If instead you hold items on consignment for other people and keep a percentage of the sale, the activity is intermediation and falls under 47.91.10.
I sell second-hand clothes and a few other vintage items of various kinds — do I stay on 47.79.31?
Only if second-hand clothing is the predominant activity. When the shop is a broad mix of used clothing, objects and accessories of all types with no single specialisation, the correct classification is the catch-all 47.79.39.