Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
- 47Commercio al dettaglio
- 47.6Commercio al dettaglio di articoli culturali e ricreativi
- 47.62Commercio al dettaglio di giornali, altre pubblicazioni periodiche e articoli di cancelleria
- 47.62.20Commercio al dettaglio di articoli di cancelleria
Description
- retail sale of stationery, office and school supplies (e.g. pens, pencils, paper)
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 47.62:
- retail sale of art tools and materials for drawing, painting and sculpting, see 47.69
- distribution of newspapers via streaming or downloading by their publishers, see 58.12
- distribution of periodicals and journals via streaming or downloading by their publishers, see 58.13
Frequently asked questions
Stationery shop with pens, notebooks and office supplies: ATECO code 47.62.20 or the newsagent one?
Yes, a stationery shop selling writing materials, office supplies and school supplies is 47.62.20. Newspapers, magazines and periodicals have the newsagent code: 47.62.10. Stationery versus printed periodicals is the distinction.
I sell stationery alongside school textbooks: which code do I choose as the primary one?
It depends on the main product line. If pens, notebooks and office materials predominate, 47.62.20 applies; if the school bookshop is the core, the primary code becomes 47.61.00. The code follows the highest revenue.
Do drawing and fine-art supplies have their own code or do they go under stationery?
They usually have their own code. Pens, pencils, notebooks and office supplies are 47.62.20; canvases, paints and materials for drawing, painting and sculpture belong under 47.69.30. Stationery versus art materials.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.62.20— Commercio al dettaglio di articoli di cartoleria e forniture per ufficio(rimappatura complessa)