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
- 47.6Commercio al dettaglio di articoli culturali e ricreativi
- 47.69Commercio al dettaglio di articoli culturali e ricreativi n.c.a.
- 47.69.20Commercio al dettaglio di articoli di filatelia, numismatica e da collezionismo
Description
- retail sale of philately, numismatics and collectors' items (e.g. stamps and coins)
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 47.69:
- retail sale of video games on physical media, see 47.40
- retail sale of audiobooks, see 47.61
- retail sale of souvenirs, craftwork and religious articles, see 47.78
- retail sale of antiques, second-hand and antique books, second-hand musical instruments and second-hand recorded media, see 47.79
- distribution of audio via streaming and downloading by their publishers, see 59.20
- audio streaming and download distribution service activities not associated with publishing, see 60.10
Frequently asked questions
I sell stamps, collectible coins and albums: ATECO code 47.69.20?
Yes, philately, numismatics and collectors' items such as stamps and coins belong in 47.69.20. Coins used as legal tender or financial investments are a different matter; here we are talking about genuine collectible pieces.
Where do stickers, collectible trading cards and rare comics go?
I sell collectible coins and stamps alongside antiques — same code?
Not necessarily. Philately and numismatics belong in 47.69.20; works of art and art objects have their own code, 47.69.91. The difference is collectible item versus work of art.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.78.91— Commercio al dettaglio di filatelia, numismatica e articoli da collezionismo(rimappatura complessa)