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
- 47.76Commercio al dettaglio di fiori, piante, fertilizzanti, animali da compagnia e alimenti per animali da compagnia
- 47.76.10Commercio al dettaglio di fiori, piante e fertilizzanti
Description
- retail sale of flowers and plants
- retail sale of flower and plant seeds
- retail sale of fertilisers and plant protection products
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
Frequently asked questions
I'm opening a flower and plant shop that also carries fertilisers and seeds — is the code 47.76.10?
Yes. Flowers, plants, seeds, fertilisers, and plant-protection products all fall under this code. If you also stock animals and animal feed as a distinct department, you will also need 47.76.20.
A florist that also sells pots, garden tools, and plant-protection products — does everything fall here?
Plant-protection products and fertilisers stay under this code, together with flowers and plants. For hardware and garden equipment, however, consider the hardware store code 47.52.10 if they become the predominant activity.
I sell artificial flowers and decorative arrangements — do they belong under 47.76.10?
Usually not, if they are non-plant decorative items. This code covers real flowers and plants, seeds, and fertilisers. Miscellaneous decorative gift items may instead fall under other miscellaneous non-second-hand products 47.78.99.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: