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
- 47.71.30Commercio al dettaglio di articoli di biancheria intima
Description
- retail sale of underwear for adults, 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
I'm opening an underwear and lingerie boutique: does ATECO code 47.71.30 also cover children's underwear?
Yes. Underwear for adults, babies, and children all falls under this code. If the shop also sells outerwear for adults, the primary code to use instead becomes 47.71.10.
I sell swimwear and hosiery alongside underwear — do they fall here or under accessories?
Underwear stays here, but watch out for genuine accessories. Gloves, ties, hats, and umbrellas belong under the clothing accessories code 47.71.50, so consider which category dominates your range.
My underwear shop also sells pyjamas and nightwear — does the code change?
Usually not; underwear and corsetry remain under this code. Only if the focus shifts to outerwear for adults does it make sense to look at 47.71.10. As long as you are dealing with underwear and personal linen, 47.71.30 is the right choice.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.71.30— Commercio al dettaglio di biancheria personale, maglieria, camicie(rimappatura complessa)