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
- 47.52Commercio al dettaglio di ferramenta, materiali da costruzione, vernici e vetro
- 47.52.40Commercio al dettaglio di attrezzature per il giardinaggio e la paesaggistica
Description
- retail sale of garden and landscaping equipment (e.g. lawnmowers)
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 47.52:
- installation of photovoltaic panels not connected to a building, see 42.22
- installation of photovoltaic panels connected to a building, see 43.21
- retail sale of wall or floor coverings (e.g. wallpaper, tiles, laminates, vinyl flooring), see 47.53
- retail sale of carpets and rugs, see 47.53
Frequently asked questions
I sell lawn mowers, brush cutters and garden tools — ATECO code 47.52.40 or a garden centre with plants?
Yes, for equipment the code is 47.52.40, which covers machinery and tools for gardening and grounds maintenance such as lawn mowers. If instead the shop lives on flowers, plants and fertilisers, the relevant code becomes 47.76.10.
A garden centre selling both plants and tools — which code prevails?
The one that drives the most turnover. If the assortment is led by equipment, 47.52.40 is correct; if nursery stock and blooms are the heart of the business, go with 47.76.10. The primary code follows the main merchandise, not the shop's name.
Can I group garden equipment together with hardware under 47.52.10?
Only if it represents a marginal share of a hardware store. When garden equipment is the specialist product, it goes under 47.52.40; the general hardware, paint and plumbing supplies store stays under 47.52.10.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025:
- 47.52.40— Commercio al dettaglio di macchine, attrezzature e prodotti per l'agricoltura; macchine e attrezzature per il giardinaggio(rimappatura complessa)
- 47.89.02— Commercio al dettaglio ambulante di macchine, attrezzature e prodotti per l'agricoltura; attrezzature per il giardinaggio(rimappatura complessa)