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
- 47.55Commercio al dettaglio di mobili, di articoli per l'illuminazione, articoli per la tavola e altri articoli per la casa
- 47.55.40Commercio al dettaglio di articoli per la tavola e la cucina
Description
- retail sale of household utensils, cutlery, crockery, glassware, tableware, china and pottery
- retail sale of non-electrical household appliances for table or kitchen
- retail sale of solar-powered household appliances for table or kitchen
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 47.55:
- installation of electrical systems (e.g. security alarm systems and fire alarms), see 43.21
- retail sale of electrical or electronic fire alarms, security systems, safes, see 47.52
- retail sale of photovoltaic panels without installation, see 47.52
- retail sale of cork floor tiles, see 47.53
- retail sale of curtains and net curtains, see 47.53
- retail sale of electrical household appliances, see 47.54
- retail sale of musical instruments and scores, see 47.69
- retail sale of antiques, see 47.79
- retail sale of second-hand furniture, see 47.79
Frequently asked questions
I sell pots, cutlery, plates and glassware: ATECO code 47.55.40 or the home appliances one?
Yes, kitchen utensils, cutlery, crockery, glassware and porcelain fall under 47.55.40, together with non-electric tableware and kitchenware. Electric appliances such as blenders and ovens are home appliances and fall under 47.54.00.
Do stovetop coffee makers and solar-powered kitchen appliances belong here?
Yes, provided they are non-electric. The category includes non-electric and solar-powered appliances for the table and kitchen, so a stovetop moka pot falls under 47.55.40. Small electric kitchen appliances remain under 47.54.00.
Tableware and other household items made from wood or plastic: same code?
Not always. Cutlery, crockery and kitchen utensils belong under 47.55.40; household items made from wood, cork, wicker or plastic that are unrelated to the table and kitchen fall instead under other household articles: 47.55.90.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.59.20— Commercio al dettaglio di utensili per la casa, di cristallerie e vasellame(rimappatura complessa)