Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
- 47Commercio al dettaglio
- 47.30.00Commercio al dettaglio di carburanti per autotrazione
Description
- retail sale of fuels, whether fossil or carbon-free fuels, for motor vehicles and motorcycles
- operation of petrol stations
- retail sale of petrol in combination with electro fuels (e-fuels), if the sale of electro fuels is not predominant
- retail sale of lubricating products and cooling products for motor vehicles
- retail sale of hydrogen for motor vehicles and motorcycles
- retail sale of fuel, in combination with food, beverages, products for the maintenance of vehicles, car washing services, etc. where the sale of fuel is predominant
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 47.30:
- operation of charging facilities for electric vehicles, e.g. electric cars, motorcycles, scooters, bicycles, see 35.15
- wholesale of fuels, see 46.81
- retail sale of liquefied petroleum gas (LPG) for cooking or heating, see 47.78
- retail sale of motor vehicle parts and accessories, see 47.82
- retail sale of motorcycles and motorcycle parts and accessories, see 47.83
Frequently asked questions
I run a petrol station that also has an on-site café and shop — just one code, 47.30.00?
Yes, as long as fuel sales are the predominant activity. The heading covers a service station even in combination with food, beverages and vehicle maintenance products, provided fuel remains the primary activity. If the on-site café becomes predominant, a food-service code is required instead.
I sell only hydrogen and electric vehicle charging — does that fall under 47.30.00?
Yes for hydrogen, which the heading explicitly mentions, and for zero-emission fuels in general. Petrol sold alongside e-fuels still falls here as long as e-fuel sales are not the predominant activity; if they become predominant the classification changes.
A station with a car wash and lubricants for sale — fuel code or automotive services?
Usually 47.30.00, because lubricants, coolants and car-wash services are part of the service-station offering when fuel is the predominant activity. Selling automotive parts and accessories as a standalone shop has a separate code: 47.82.00.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.30.00— Commercio al dettaglio di carburante per autotrazione(diviso in più codici)