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
- 47.55.30Commercio al dettaglio di articoli per l'illuminazione
Description
- retail sale of articles for lighting
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
Shop selling lamps, chandeliers and spotlights: ATECO code 47.55.30 or the electrical materials one?
Yes, lamps and lighting equipment have their own dedicated category: 47.55.30. Installation electrical materials — cables and distribution boards — fall instead under the hardware and electrical materials code 47.52.10. The distinction is a luminaire versus an installation component.
I sell decorative lamps alongside home accessories and furniture: which code takes precedence?
It depends on your main product mix. If lighting is the core of the business, 47.55.30 is correct; if furniture drives the majority of sales, the primary code becomes 47.55.10. The code follows whichever product generates the most revenue.
Should I classify LED strip lights and smart bulbs under lighting or home appliances?
Usually under 47.55.30, because they remain lighting products. True appliances — refrigerators, washing machines and air conditioners — are a different category and fall under 47.54.00. A light fitting is still lighting even if it is smart.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.59.30— Commercio al dettaglio di articoli per l'illuminazione(rimappatura complessa)