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.
- 47.69.30Commercio al dettaglio di articoli per disegno, pittura e scultura
Description
- retail sale of art tools and materials for drawing, painting and sculpting
- retail sale of art supplies, including beads, clay, canvasses, oil paints and watercolours, etc.
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
Opening a fine arts shop with oil paints, canvases and clay: code 47.69.30 or the artworks code 47.69.91?
Go with 47.69.30. This covers the materials and tools used to create: canvases, oil and watercolour paints, beads, clay. If the shop sells finished paintings and sculptures, the correct category is instead 47.69.91.
I sell stationery alongside pencils, watercolours and drawing pads: stay here or move to stationery?
It depends on what predominates. If the counter is dominated by artistic materials for drawing, painting and sculpting, this is the right code. If pens, notebooks and office supplies are the main focus, the stationery code 47.62.20 is more appropriate.
I also stock musical instruments alongside painting supplies: do I need a separate code?
Yes, musical instruments fall under a different category. This code only covers articles for drawing, painting and sculpture. For guitars, pianos and the like, the reference is 47.69.12, to be registered as a separate activity.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.78.37— Commercio al dettaglio di articoli per le belle arti(rimappatura complessa)