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
- 47.78Commercio al dettaglio di altri prodotti non di seconda mano
- 47.78.9Commercio al dettaglio di altri prodotti non di seconda mano n.c.a.
- 47.78.92Commercio al dettaglio di articoli funerari e cimiteriali
Description
- retail sale of funeral and cemetery articles (e.g. urns, tombstones)
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 47.78:
- retail sale of church furnishings, see 47.55
- retail sale of fishing gear, see 47.63
- retail sale of weapons and ammunition, see 47.63
- retail sale of stamps and coins, see 47.69
- retail sale of glasses and lenses, see 47.74
Frequently asked questions
I sell headstones, urns and cemetery articles — is the right code 47.78.92?
Yes. Code 47.78.92 covers retail of funeral and cemetery articles, including urns and headstones. It relates to the sale of objects, not to organising funerals or transporting remains, which are separate services.
I also run a funeral home in addition to selling headstones — is it still the same code?
No, they are two separate activities. Code 47.78.92 covers the sale of articles; organising funerals and funeral-home operations fall under the funeral services code in division 96, not here.
I sell headstones that I carve myself from rough marble — is that trade or stone working?
If the main activity is engraving and working stone, it falls under the relevant manufacturing category, not 47.78.92. This code applies when you purchase finished funeral articles and resell them to the public.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.78.93— Commercio al dettaglio di articoli funerari e cimiteriali(rimappatura complessa)