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.
- 47.78.91Commercio al dettaglio di articoli per imballaggio
Description
- retail sale of packaging articles
- retail sale of twine and cordage of jute, and jute sacks
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 boxes, tape, twine and sacks to the public — is the right code 47.78.91?
Yes. Code 47.78.91 covers retail of packaging materials, including twine, ropes and jute sacks. It applies to businesses that sell these materials to the end consumer, not to businesses that provide packing as a service on behalf of third parties.
I supply packaging and cardboard boxes to shops and companies, not to private individuals — is 47.78.91 still correct?
No, if the customer base consists of resellers or businesses. Code 47.78.91 is for retail; wholesale supply of packaging falls under the wholesale trade codes for intermediate goods.
I sell gift wrap and wrapping supplies — does that count as packaging or stationery?
If it is packing material (wrapping paper, ribbons, boxes, void fill) the code remains 47.78.91. If the shop is primarily a stationery and office-supply store, the correct classification shifts to the dedicated stationery codes, not this category.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.78.92— Commercio al dettaglio di spaghi, cordami, tele e sacchi di juta e prodotti per l'imballaggio (esclusi quelli in carta e cartone)(rimappatura complessa)