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
- 47.78Commercio al dettaglio di altri prodotti non di seconda mano
- 47.78.30Commercio al dettaglio di combustibile per uso domestico, bombole di gas, carbone e legna da ardere
Description
- retail sale of household fuel oil, bottled gas, coal and fuelwood, pellets of wood or biomass
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 47.78:
- retail sale of church furnishings, see 47.55
- retail sale of fishing gear, see 47.63
- retail sale of weapons and ammunition, see 47.63
- retail sale of stamps and coins, see 47.69
- retail sale of glasses and lenses, see 47.74
Frequently asked questions
I sell pellets, firewood and LPG cylinders to households — is the right code 47.78.30?
Yes. Code 47.78.30 covers the retail sale of firewood, wood or biomass pellets, coal, domestic heating oil and gas cylinders — everything households need for heating and cooking.
I only deliver cylinders and pellets to customers' doors, with no shop — does 47.78.30 still apply?
Yes. The activity remains retail sale of domestic fuel even when it is carried out by home delivery. What matters is that the end customer is a household and the product is domestic fuel — a physical shopfront is not required.
I sell pellets and firewood to resellers and businesses, not to households — is this still the right code?
No. Code 47.78.30 covers retail sales to the final consumer. Supplying resellers or businesses in bulk falls under the wholesale trade codes for fuels, not this retail category.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.78.40— Commercio al dettaglio di combustibile per uso domestico e per riscaldamento(rimappatura complessa)