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
- 47.6Commercio al dettaglio di articoli culturali e ricreativi
- 47.63Commercio al dettaglio di attrezzature sportive
- 47.63.2Commercio al dettaglio di biciclette e altre attrezzature sportive
- 47.63.21Commercio al dettaglio di biciclette
Description
- retail sale of bicycles, including electric bicycles, monowheels, hoverboards, kickscooters
- retail sale of protective gear for cyclists
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 class 47.63:
- activities of agents involved in the wholesale of yachts and recreational boats, see 46.14
- wholesale of boats, see 46.64
- intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
- retail sale of non-specialised sports footwear (e.g. tennis shoes, basketball shoes, gym shoes, training shoes), see 47.72
- rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
- intermediation service activities for freight transportation, see 52.31
- intermediation service activities for passenger transportation, see 52.32
- rental and leasing of pleasure boats without operator, see 77.21
- intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52
Frequently asked questions
Bicycle shop selling bikes, e-bikes and electric scooters: ATECO code 47.63.21 or the sporting goods one?
Yes, 47.63.21 covers bicycles, pedal-assist e-bikes, monowheels, hoverboards and electric scooters, as well as protective equipment for cyclists. Other sporting goods — skis, fishing and camping equipment — fall under 47.63.29.
I sell bicycles and also run a repair workshop: do I stay on 47.63.21?
Usually yes for the retail side. Category 47.63.21 covers retail sale; bicycle repair and maintenance is a service with its own code in division 95. If sales are the predominant activity, 47.63.21 is the right choice; if repairs outweigh sales, the service code is more appropriate.
Do I put helmets, lights and cycling apparel under 47.63.21 or sporting goods?
Protective equipment for cyclists — including helmets — is specifically mentioned within 47.63.21, so it stays here alongside the bicycle. Technical cycling clothing and specialised sporting equipment in general belong instead under 47.63.29.