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
- 47.5Commercio al dettaglio di altre attrezzature per uso domestico
- 47.54.00Commercio al dettaglio di elettrodomestici
Description
- retail sale of room air-conditioners
- retail sale of parts and accessories for electrical household appliances
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 47.5:
- retail sale of audio and video equipment, see 47.40
- retail sale of second-hand household equipment, see 47.79
Excluded from class 47.54:
- retail sale of audio and video equipment, see 47.40
- retail sale of lawnmowers, see 47.52
- retail sale of power hand tools, see 47.52
- retail sale of non-electrical household appliances, see 47.55
Frequently asked questions
Appliance store selling washing machines and air conditioners — ATECO code 47.54.00, including spare parts?
Yes, 47.54.00 is the code for electrical household appliances and includes air conditioners, parts and accessories. Non-electric tableware and kitchen items are something different and fall under 47.55.40. What matters here is that the appliance is electric.
I sell small appliances alongside pots and kitchenware — which code prevails?
It depends on the main assortment. If the shop lives on appliances, 47.54.00 stays; if it lives on tableware, cutlery and kitchenware, the prevailing code is 47.55.40. The code follows whichever product line carries the most weight.
I mostly repair appliances and sell only a few — do I use 47.54.00 or a repair code?
Usually not, if you repair more than you sell. Heading 47.54.00 is retail trade; repair of household appliances is a service with its own code in division 95. If you sell and repair is ancillary, 47.54.00 remains correct; for parts and accessories you are also covered here.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.54.00— Commercio al dettaglio di elettrodomestici in esercizi specializzati(rimappatura complessa)