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.
- 47.78.93Commercio al dettaglio di articoli per adulti
Description
- activities of sexy shops
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'm opening a physical sex shop — is the ATECO code 47.78.93?
Yes. A sex shop falls under code 47.78.93, the category for retail sale of adult articles. It applies to shops specialising in erotic toys and intimate-wellness products.
An online-only sex shop with no physical premises — is 47.78.93 still required?
Yes. If the sale of adult articles is your specialist activity, the business code remains 47.78.93 for e-commerce as well. The online channel does not change the nature of the product being sold.
I sell lingerie and underwear alongside some adult articles — sex shop or clothing?
It depends on which product line prevails. If underwear and lingerie are the main focus, the correct code is the relevant clothing code, for example 47.71.10. If adult erotic articles predominate, stay on 47.78.93.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.78.94— Commercio al dettaglio di articoli per adulti (sexy shop)(rimappatura complessa)