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
- 47.40Commercio al dettaglio di apparecchiature informatiche e di comunicazione
- 47.40.10Commercio al dettaglio di computer, unità periferiche e software
Description
- retail sale of computers
- retail sale of computer peripheral equipment (e.g. printers, photocopiers, interactive whiteboards, videoconferencing equipment)
- retail sale of video game consoles
- retail sale of non-customised software, including video games, provided on physical media, with a right to perpetual use
- retail sale of recordable media
- refilling of ink and toner cartridges by retail sellers
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 47.4:
- streaming and downloading of contents on digital platforms, see section J
Excluded from class 47.40:
- retail sale of electrical household appliances, see 47.54
- retail sale of recorded media, see 47.69
- retail sale of photographic, optical and precision equipment (e.g. digital cameras), see 47.78
- second-hand retail sale of information and communication equipment, see 47.79
- distribution of e-books and audiobooks via streaming and downloading by book publishers, see 58.11
- distribution via streaming and downloading by video game publishers, see 58.21
- distribution via streaming and downloading by video publishers or film publishers, see 59.13
- distribution via streaming and downloading by audio publishers, see 59.20
- rental and leasing of office machinery, equipment and computers, see 77.33
Frequently asked questions
A shop selling computers, printers, consoles and video games — code 47.40.10?
Yes. Computers, peripherals, gaming consoles, non-customised software on physical media and recordable storage media all belong in 47.40.10. Smartphones and telephony equipment have their own code: 47.40.20.
I sell computers but also repair customers' PCs — one code or two?
The retail sale of computers and peripherals is 47.40.10. PC repair is a service activity with its own code outside division 47. When you do both, the predominant activity is registered as the primary code.
A shop that refills ink cartridges and toners and sells a few printers — does it fall here?
Yes. Code 47.40.10 includes ink cartridge and toner refilling by retailers alongside the sale of computers and peripherals. If, however, your main business is stationery and office supplies, the code changes to 47.62.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.41.00— Commercio al dettaglio di computer, unità periferiche, software e attrezzature per ufficio in esercizi specializzati(rimappatura complessa)