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
- 47.72.12Commercio al dettaglio di calzature e accessori per calzature per neonati e bambini
Description
- retail sale of footwear for babies and children
- retail sale of footwear accessories for babies and children, e.g. laces
- retail sale of footwear for ceremony for babies and children
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 shop selling shoes for babies and children — is 47.72.12 the right code?
Yes. Footwear for babies and children, including formal shoes and accessories such as laces, belongs here. When you also sell adult footwear you will need the sister code 47.72.11 as well.
I sell children's shoes and clothes in the same shop — is one code enough?
No, these are two separate activities. Children's footwear belongs here; clothing for babies and children follows 47.71.20. If you do both, register the predominant one as primary and add the other as secondary.
My shoe shop serves all age groups — should I choose 47.72.12 or 47.72.11?
It depends on your main customer base. If children are the majority, 47.72.12 takes precedence; if adults are, then 47.72.11 prevails. In many cases both codes are registered, one as primary and one as secondary.