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
- 47.2Commercio al dettaglio di prodotti alimentari, bevande e tabacchi
- 47.21.0Commercio al dettaglio di frutta e verdura
- 47.21.01Commercio al dettaglio di frutta e verdura fresca
Description
- retail sale of fresh fruits and vegetables, including cut fresh fruits and vegetables
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 47.2:
- food and beverage processing and manufacturing activities, see divisions 10 and 11
- non-specialised retail sale, see 47.1
Excluded from class 47.21:
- retail sale of fruit and vegetable juices, see 47.25
Frequently asked questions
I run a fresh fruit and veg stall and I cut fruit into ready-to-eat pieces: do I stay on 47.21.01?
Yes. Pre-cut fresh fruit and vegetables still fall here, because cutting is only a minimal preparation of fresh produce. If the fruit becomes dried, salted, or preserved in jars, switch to 47.21.02 for that portion.
Greengrocer or general food store code? I sell only fruit and vegetables.
If the stall specialises in fresh vegetables and fruit, use 47.21.01. The minimarket or mixed food store code is 47.11.02, and applies when fruit is just one part of a broad food assortment.
I also sell juices and smoothies made from my own fruit: which code do I choose?
You generally stay on 47.21.01 as long as you are selling fruit to take home. Packaged juices sold as a shelf product fall under 47.25.00; if you serve freshly pressed juice for on-site consumption, that becomes food service, outside division 47.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: