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
- 47.7Commercio al dettaglio di altri prodotti, esclusi autoveicoli e motocicli
- 47.78Commercio al dettaglio di altri prodotti non di seconda mano
- 47.78.2Commercio al dettaglio di souvenir, articoli di artigianato, articoli religiosi, bigiotteria e bomboniere
- 47.78.24Commercio al dettaglio di bigiotteria
Description
- retail sale of imitation jewellery
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 47.78:
- retail sale of church furnishings, see 47.55
- retail sale of fishing gear, see 47.63
- retail sale of weapons and ammunition, see 47.63
- retail sale of stamps and coins, see 47.69
- retail sale of glasses and lenses, see 47.74
Frequently asked questions
I sell costume jewellery and a few gold pieces — code 47.78.24 or the jewellery one?
If real gold and silver are only occasional and the bulk of your stock is costume jewellery (earrings, necklaces, accessories in non-precious metal), you stay on 47.78.24. When precious items become the predominant activity, the correct code is the jewellery one 47.77.00. It is the predominant material that decides.
A handmade costume jewellery stall at a market — is it costume jewellery or handicrafts?
If you buy the jewellery to resell it, it is 47.78.24. If you make it yourself as a craftsperson and then sell it, the activity shifts towards handicrafts: for the retail sale of purchased handmade articles look at 47.78.22, whereas self-produced items belong in manufacturing.
Second-hand and vintage costume jewellery for resale — does it stay under 47.78.24?
No, if you sell second-hand pieces. New costume jewellery is 47.78.24; for second-hand watches and jewellery there is 47.79.32, and for general second-hand goods the codes in class 47.79 apply.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: