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
- 47.75.00Commercio al dettaglio di cosmetici e di articoli di profumeria
Description
- retail sale of perfumes, cosmetics, toiletries, personal care products, etc.
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 47.75:
- retail sale of toiletries, hygiene products, etc. for pet animals, see 47.76
- retail sale of herbal medicinal products and herbal remedies, see 47.73
Frequently asked questions
I'm opening a perfumery selling creams, make-up, and personal care products — is the code 47.75.00?
Yes. Perfumes, cosmetics, toiletries, and personal care products all fall under this code. If you also sell natural cosmetics and herbs as your main activity, consider the herbalist code 47.73.20.
I sell cosmetics and also some over-the-counter pharmaceutical products — do they share the same code?
No. Cosmetics and perfumery stay here; non-prescription medicines and homeopathic products have their own code 47.73.90. If you do both, you register the predominant activity and add the other.
A cosmetics shop that also sells pet care products — does the code change?
Yes, for the pet products. Personal care cosmetics stay under this code; hygiene and grooming products for pets follow the pet supplies code 47.76.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.75.10— Commercio al dettaglio di articoli di profumeria, prodotti per toletta e per l'igiene personale(rimappatura complessa)