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
- 47.5Commercio al dettaglio di altre attrezzature per uso domestico
- 47.52Commercio al dettaglio di ferramenta, materiali da costruzione, vernici e vetro
- 47.52.20Commercio al dettaglio di articoli igienico-sanitari e per riscaldamento
Description
- retail sale of sanitary and heating equipment
- retail sale of baths, washbasins and bidets
- retail sale of saunas, swimming pools and spas, including in kits, etc., without installation
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 group 47.5:
- retail sale of audio and video equipment, see 47.40
- retail sale of second-hand household equipment, see 47.79
Excluded from class 47.52:
- installation of photovoltaic panels not connected to a building, see 42.22
- installation of photovoltaic panels connected to a building, see 43.21
- retail sale of wall or floor coverings (e.g. wallpaper, tiles, laminates, vinyl flooring), see 47.53
- retail sale of carpets and rugs, see 47.53
Frequently asked questions
Bathroom showroom with baths, basins and sanitary ware: ATECO code 47.52.20?
Yes. Sanitary ware and heating equipment — including baths, washbasins and bidets — fall under 47.52.20. Hardware, paints, and electrical and plumbing supplies have the neighbouring code 47.52.10.
I sell saunas, swimming pools and spa kits but do not install them — does this fall under 47.52.20?
Yes. Saunas, swimming pools and spas — even in kit form — sold without installation fall under 47.52.20. When you also offer assembly as a service, that part moves outside retail trade in division 47.
Sanitary ware shop that also sells tiles and bathroom materials — sanitary ware or building materials?
For sanitary ware and heating equipment stay on 47.52.20. Tiles and other building materials have the code 47.52.32: the dominant department determines the primary code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.52.20— Commercio al dettaglio di articoli igienico-sanitari(rimappatura complessa)