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
- 47.71.10Commercio al dettaglio di articoli di abbigliamento per adulti
Description
- retail sale of articles of clothing for adults
- retail sale of clothes for ceremony for adults
- retail sale of shirts
- retail sale of pullovers, cardigans and similar 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
Opening a clothing shop for adults that also carries a few children's items: can I keep just 47.71.10?
Yes, if adults are the primary activity. Shirts, jumpers and formal wear for adults belong here. When clothing for babies and children grows into a proper department, it makes sense to add 47.71.20 as an additional code.
I sell adult clothing together with bags and belts — do underwear and accessories go in the same code?
Opening a second-hand and vintage adult clothing shop: does 47.71.10 apply?
No. There is a dedicated category for vintage and second-hand clothing: retail sale of second-hand clothing 47.79.31. ATECO code 47.71.10 applies to new garments.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.71.10— Commercio al dettaglio di confezioni per adulti(rimappatura complessa)