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
- 47.21.02Commercio al dettaglio di frutta e verdura secca e conservata
Description
- retail sale of dried and preserved 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 sell loose dried fruit, dried pulses, and preserved vegetables: is 47.21.02 correct?
Yes. Dried, salted, or jarred fruit and vegetables belong here. As soon as you also carry fresh produce from a display counter, switch to the companion code 47.21.01 for that part.
Dried fruit or a general food code? I run a stall selling dried fruit and spices.
For dried fruit proper, use 47.21.02. Spices, teas, oils, and other loose food products not attributable to this class fall under 47.27.90.
I run a local specialty food shop selling preserves, vegetables in oil, and dried fruit: which ATECO code?
47.21.02 normally covers fruit and vegetable preserves. However, if the core of the business is supplements and dietary products, the code becomes 47.27.30.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.21.02— Commercio al dettaglio di frutta e verdura preparata e conservata(rimappatura complessa)