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
- 47.71Commercio al dettaglio di articoli di abbigliamento
- 47.71.40Commercio al dettaglio di articoli di abbigliamento in pelle e pelliccia
Description
- retail sale of fur articles
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 47.71:
- retail sale of textiles, see 47.51
- retail sale of special sports equipment clothes for skiing, martial arts, ballet, etc., see 47.63
- retail sale of protective gear for cyclists, see 47.63
- retail sale of second-hand clothing, see 47.79
- retail sale of protective gear for motorcyclists, see 47.83
Frequently asked questions
I sell leather jackets and fur coats: should I use code 47.71.40 or the general adult clothing code 47.71.10?
Go with 47.71.40 if your shop specialises in leather garments and fur articles. The deciding factor is the material and your specialisation. If you carry mixed clothing and leather is just one part of it, you fall under adult clothing 47.71.10.
I also stock leather bags and travel goods alongside garments — do they go under the same code?
No, bags and leather goods have a separate code. This one covers leather and fur clothing. For leather bags, luggage, and travel articles the reference is 47.72.20.
I sell second-hand or consignment fur coats — does this code still apply?
No, second-hand goods follow a different path. 47.71.40 applies to new leather and fur garments. If you sell pre-owned furs and clothing, the correct code is the one for second-hand clothing 47.79.31.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.71.40— Commercio al dettaglio di pellicce e di abbigliamento in pelle(rimappatura complessa)