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
- 47.2Commercio al dettaglio di prodotti alimentari, bevande e tabacchi
- 47.25.00Commercio al dettaglio di bevande
Description
- retail sale of alcoholic and non-alcoholic beverages, not for consumption on the premises
- retail sale of alcoholic and non-alcoholic beverages, not manufactured on the premises
- retail sale of fruit and vegetable juices
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 47.2:
- food and beverage processing and manufacturing activities, see divisions 10 and 11
- non-specialised retail sale, see 47.1
Excluded from class 47.25:
- sale of beverages for consumption on the premises, see 56.30
Frequently asked questions
A wine shop selling wine and beer to take away: 47.25.00 or something else?
Yes, 47.25.00. Retail sale of alcoholic and non-alcoholic beverages not intended for on-site consumption falls here, wine included. If customers drink at the counter, you enter the hospitality/service category, outside division 47.
I brew my own beer in a small brewery and sell it: is this still the beverages retail code?
A shop selling only packaged juices and soft drinks, no alcohol: still 47.25.00?
Yes. Packaged fruit and vegetable juices also belong here. If the shop is more of a grocer carrying a wide range of food products, look at the residual code 47.27.90.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.25.00— Commercio al dettaglio di bevande(rimappatura complessa)