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
- 47.52Commercio al dettaglio di ferramenta, materiali da costruzione, vernici e vetro
- 47.52.10Commercio al dettaglio di ferramenta, vernici, vetro e materiale elettrico e termoidraulico
Description
- retail sale of hardware
- retail sale of paints, varnishes and lacquers
- retail sale of solvents, white spirit and similar products
- retail sale of flat glass
- retail sale of do-it-yourself material, electrical and plumbing material and equipment
- retail sale of tools (e.g. hammers, saws, screwdrivers and other hand tools, including power hand tools)
- retail sale of electrical or electronic fire alarms, fire extinguishers, emergency blocks, smoke extraction systems, safes and vaults, without installation or maintenance services
- retail sale of electrical security alarm systems, mechanical or electronic locking devices, without later monitoring, installation or maintenance services
- retail sale of locks, e.g. metal locks
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 47.52:
- installation of photovoltaic panels not connected to a building, see 42.22
- installation of photovoltaic panels connected to a building, see 43.21
- retail sale of wall or floor coverings (e.g. wallpaper, tiles, laminates, vinyl flooring), see 47.53
- retail sale of carpets and rugs, see 47.53
Frequently asked questions
Hardware store selling tools, paints, electrical and plumbing supplies: ATECO code 47.52.10?
Yes. Hardware, paints, solvents, flat glass, DIY materials, hand tools, and electrical and plumbing supplies all fall under 47.52.10. If you mainly sell sanitary ware and heating equipment, the code is the related 47.52.20.
I sell locks, safes and fire extinguishers but do not install them — does this fall under 47.52.10?
Yes. Locks, safes, fire detectors, extinguishers and security systems sold without installation or maintenance fall under 47.52.10. When you also offer installation and maintenance as a service, that part moves outside the retail trade of division 47.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: