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
- 47.71.20Commercio al dettaglio di articoli di abbigliamento per neonati e bambini
Description
- retail sale of babies' outerwear garments
- retail sale of articles of clothing for children
- retail sale of clothes for ceremony for babies and children
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 an early-childhood shop selling clothes for babies and children: is the code 47.71.20?
Yes, clothing for babies and children — including formal wear for the little ones — belongs here. If you add adult clothing as a department in the same outlet, you will also need 47.71.10.
I sell children's clothing and also little shoes — does footwear fall under this code?
No, children's footwear has its own code. Clothing for the little ones stays here, while shoes and footwear accessories for babies and children are covered by 47.72.12.
Children's clothing shop plus toys: do I need a second ATECO code?
Yes, if toys form a permanent department. ATECO code 47.71.20 only covers clothing for babies and children. Games and toys have their own dedicated category 47.64.00, to be registered as a secondary activity.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.71.20— Commercio al dettaglio di confezioni per bambini e neonati(rimappatura complessa)