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
- 47.22.00Commercio al dettaglio di carne e di prodotti a base di carne
Description
- retail sale of meat and meat products, including poultry and game
- retail sale of tripe, delicatessen (charcuterie), salted meat
- retail sale of snails
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
Frequently asked questions
A butcher selling fresh meat, cured meats, and a few ready-made dishes: is this the right code?
Yes, 47.22.00 covers butchery: fresh meat, poultry, game, offal, cured meats, and salted meat. If, however, you produce your own sausages and meat products for resale, that manufacturing activity falls under 10.13.00.
I sell only sliced cured meats and cheeses in a deli: butcher code or dairy code?
For cured meats, stay on 47.22.00, as they are meat-based products. Cheeses and dairy have their own code, 47.27.10: if the deli mixes both sections, use whichever is predominant.
A butcher counter inside a supermarket: is a separate 47.22.00 code needed?
No — if meat is a department within a general-purpose store, stay on the supermarket code 47.11.02. Code 47.22.00 applies when the butcher's is a standalone specialised shop.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: