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
- 47.27Commercio al dettaglio di altri prodotti alimentari
- 47.27.20Commercio al dettaglio di caffè
Description
- retail sale of coffee and coffee products:
- ground coffee
- soluble coffee
- extracts and concentrates of coffee
- retail sale of coffee filled in bags, pads or capsules
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 47.27:
- retail sale of ready-made meals for immediate consumption on the spot, see 56.1
- non-specialised retail sale of predominately non-frozen food, beverages and tobacco, see 47.11
Frequently asked questions
I sell whole-bean, ground coffee and pods to take home — code 47.27.20?
Yes. Coffee and coffee-based products — from ground coffee to capsules and pods — belong in 47.27.20. If, however, you serve coffee at a counter for on-site consumption, that is food service, which falls outside division 47.
A roaster that roasts the beans and sells them — same code as coffee retail?
No. When roasting is the primary activity it is classified as coffee processing, not retail trade under division 47. Code 47.27.20 applies to those who resell ready-to-use coffee — whole bean, ground or in capsules.
A shop selling tea, herbal teas and coffee mixed — coffee code or residual food?
Usually 47.27.20 when coffee is the main product. If tea, herbal teas and other loose food items predominate, the code becomes the residual 47.27.90.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.29.20— Commercio al dettaglio di caffè torrefatto(rimappatura complessa)