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
- 47.51Commercio al dettaglio di prodotti tessili
- 47.51.20Commercio al dettaglio di filati per maglieria e merceria
Description
- retail sale of knitting yarn
- retail sale of haberdashery: needles, sewing thread, 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 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 47.51:
- retail sale of curtains and net curtains, see 47.53
- retail sale of parasols, see 47.55
- retail sale of clothing, see 47.71
Frequently asked questions
Haberdashery shop selling yarn, needles, sewing thread and buttons: ATECO code 47.51.20?
Yes. Knitting yarn and haberdashery items such as needles and sewing thread fall under 47.51.20. If you primarily sell fabrics and textiles by the metre, the code is the closely related 47.51.10.
I sell wool and yarn and also run a small knitting class — does that change the code?
For selling yarn and haberdashery you stay on 47.51.20. A knitting class structured as a training service is a separate activity with its own code outside division 47; if it is only occasional, it remains secondary to the retail business.
Creative hobby shop selling yarn, beads and various craft supplies — haberdashery or catch-all?
Use 47.51.20 only if yarn and haberdashery are the core of your offer. For a broad assortment of mixed craft materials, look to the catch-all code 47.78.99.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.51.20— Commercio al dettaglio di filati per maglieria e merceria(rimappatura complessa)