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
- 47.78.2Commercio al dettaglio di souvenir, articoli di artigianato, articoli religiosi, bigiotteria e bomboniere
- 47.78.23Commercio al dettaglio di articoli religiosi
Description
- retail sale of religious articles
Exclusion notes
- retail sale of church furnishings, see 47.55.20
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
A sacred and devotional articles shop — code 47.78.23 or the liturgical furnishings one?
It depends on what you actually sell. For retail religious and devotional articles (rosaries, sacred images, votive candles, nativity scenes) you use 47.78.23. For liturgical furnishings and church furniture the classification points to 47.55.20, because the key factor there is that the items are furniture.
I sell religious statues and icons alongside gift items — does it still count as religious articles?
Yes, if the religious side is predominant. If the shop is mainly general gift items and giftware with just a few devotional pieces, the more accurate classification becomes 47.78.99.
Wedding favours for baptisms and communions featuring a holy card — religious article or wedding favour?
Almost always a wedding favour. When the product is intended as a ceremony keepsake, the code is 47.78.25. Code 47.78.23 covers the devotional article itself, not gift items tied to a specific event.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.78.33— Commercio al dettaglio di arredi sacri ed articoli religiosi(rimappatura complessa)