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
- 47.72Commercio al dettaglio di calzature e articoli in pelle
- 47.72.1Commercio al dettaglio di calzature e accessori per calzature
- 47.72.11Commercio al dettaglio di calzature e accessori per calzature per adulti
Description
- retail sale of footwear for adults
- retail sale of footwear accessories for adults, e.g. laces
- retail sale of footwear for ceremony for adults
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 47.72:
- retail sale of special footwear for sports (e.g. football shoes, ice skates, ski boots), see 47.63
- retail sale of leather clothing, see 47.71
- retail sale of orthopaedic footwear, see 47.74
Frequently asked questions
I'm opening a shoe shop for adults that also sells children's shoes — is 47.72.11 enough?
It covers the adult side, which includes formal footwear and laces. If the children's section becomes a permanent department you will also need 47.72.12, the sister code for young customers.
I sell shoes and matching bags — do leather goods fall under this code?
No, bags have a separate code. 47.72.11 covers adult footwear and related accessories such as laces. For leather bags and travel articles the reference is 47.72.20.
I sell made-to-measure orthopaedic shoes — do they go here or under medical articles?
Usually not here; orthopaedic footwear has a medical purpose. Standard adult shoes stay under this code, while orthopaedic footwear falls under medical and orthopaedic articles 47.74.09.