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
- 47.55.90Commercio al dettaglio di attrezzature per bambini e altri articoli per la casa
Description
- retail sale of wooden, cork and wickerwork goods
- retail sale of plastic goods
- retail of sewing and knitting machines for domestic use
- retail sale of articles for toilet purposes, e.g. towel racks or towel stands
- retail sale of non-electrical household appliances (excluding tableware and kitchenware)
- retail sale of solar household appliances (excluding tableware and kitchenware)
- retail sale of parasols
- retail sale of household articles and equipment n.e.c.
- retail sale of baby equipment (e.g. baby carriages, pushchairs, baby walkers, baby carriers, baby car seats)
- retail sale of sails, except of boat sails
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 prams, pushchairs and child car seats: ATECO code 47.55.90?
Yes, baby equipment such as prams, pushchairs, baby carriers and child car seats falls under 47.55.90. Footwear and clothing for infants and children belong to other categories — for example, children's shoes fall under 47.72.12.
Household articles in plastic, wood, wicker and garden umbrellas: do they all go under 47.55.90?
Yes, this is the code for other household articles: items made from wood, cork, wicker or plastic, non-electric appliances other than tableware and kitchenware, sun shades and garden umbrellas. If the item is for the table or kitchen, the correct code is 47.55.40.
Do I put domestic sewing machines here or under home appliances?
Usually under 47.55.90, because the category specifically lists sewing machines and knitting machines for domestic use among other household articles. Refrigerators, washing machines and air conditioners are home appliances and belong under 47.54.00.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025:
- 47.59.40— Commercio al dettaglio di macchine per cucire e per maglieria per uso domestico(rimappatura complessa)
- 47.59.91— Commercio al dettaglio di articoli in legno, sughero, vimini e articoli in plastica per uso domestico(rimappatura complessa)
- 47.59.99— Commercio al dettaglio di altri articoli per uso domestico nca(rimappatura complessa)