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
- 47.8Commercio al dettaglio di autoveicoli, motocicli e relative parti e accessori
- 47.81Commercio al dettaglio di autoveicoli
- 47.81.10Commercio al dettaglio di automobili e autoveicoli leggeri
Description
- retail sale of new and used cars and other light motor vehicles, including electric vehicles:
- passenger motor vehicles
- camping vehiclese (e.g. caravans, motorhomes)
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 47.8:
- activities of agents involved in the wholesale of motor vehicles, motorcycles and related parts, see 46.18
- intermediation service activities for the retail sale of motor vehicles and motorcycles, see 47.9
- on-demand passenger transport service activities by vehicle with a driver, see 49.33
- rental and leasing of motor vehicles without a driver, see 77.1
- repair and maintenance of motor vehicles and motorcycles, see 95.3
Excluded from class 47.81:
- retail sale of bicycles and electric bicycles etc., see 47.63
- retail sale of parts and accessories for motor vehicles, see 47.82
- retail sale of motorcycles, motorcycle parts and accessories, see 47.83
- activities of agents for the retail sale of motor vehicles, see 47.9
- on-demand passenger transport service activities by vehicle with a driver, see 49.33
- rental and leasing of motor vehicles without a driver, see 77.1
- repair and maintenance of motor vehicles and motorcycles, see 95.3
Frequently asked questions
I sell new and used cars to the public — is the code 47.81.10?
Yes. 47.81.10 covers the retail sale of new and used passenger cars and other light motor vehicles, including electric vehicles, passenger cars, and leisure vehicles such as caravans and motorhomes. It applies to sales to the end consumer.
I sell motorhomes, caravans, and touring caravans — do they fall under 47.81.10 or the trailers code?
Motorhomes and touring caravans fall under 47.81.10, which explicitly mentions leisure vehicles. Trailers without their own engine for motor vehicles are instead classified under other motor vehicles 47.81.20.
I only sell vans and heavy commercial vehicles, not cars — which code do I use?
Not 47.81.10, which covers cars and light vehicles. Motor vehicles other than light passenger cars — such as heavy-duty vehicles and off-road vehicles — fall under 47.81.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 45.11.01— Commercio all'ingrosso e al dettaglio di autovetture e di autoveicoli leggeri(rimappatura complessa)