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
- 47.72Commercio al dettaglio di calzature e articoli in pelle
- 47.72.20Commercio al dettaglio di articoli in pelle e articoli da viaggio
Description
- retail sale of leather goods
- retail sale of travel accessories of leather and leather substitutes
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 47.72:
- retail sale of special footwear for sports (e.g. football shoes, ice skates, ski boots), see 47.63
- retail sale of leather clothing, see 47.71
- retail sale of orthopaedic footwear, see 47.74
Frequently asked questions
I'm opening a shop selling leather bags, luggage, and wallets — is ATECO code 47.72.20 correct?
Yes. Leather goods and travel articles made of leather or similar materials, such as bags and suitcases, belong here. If you sell leather clothing such as jackets and fur coats, the reference is 47.71.40.
I sell bags and shoes together — do leather goods and footwear share the same code?
No, they are two separate codes even though they sit in the same group. Bags and travel articles go here; adult footwear follows 47.72.11. If you do both, register the predominant one as primary and add the other.
I also carry belts and small leather goods — do they go here or under clothing accessories?
Usually here, because they are leather articles. Bags, wallets, and leather belts all fall under this code. If your range shifts toward textile accessories such as ties and scarves, then look at 47.71.50.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.72.20— Commercio al dettaglio di articoli di pelletteria e da viaggio(rimappatura complessa)