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
- 47.6Commercio al dettaglio di articoli culturali e ricreativi
- 47.64.00Commercio al dettaglio di giochi e giocattoli
Description
- retail sale of games and toys, made of all materials
- retail sale of party supplies (e.g. masks, party favour (cotillons, jokes etc.), magic items)
- retail sale of pyrotechnic products, e.g. for parties
- retail sale of toy drones
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 class 47.64:
- retail sale of video consoles and video games on physical media, see 47.40
- retail sale of disguises, see 47.71
- second-hand retail sale of games and toys, see 47.79
- edition/publishing of games, board games, see 58.19
- distribution of video games via streaming and downloading by their publishers, see 58.21
- distribution of audio via streaming and downloading by their publishers, see 59.20
- content distribution (sharing) platforms for video games, see 60.39
Frequently asked questions
Toy shop selling toys, board games and party supplies: ATECO code 47.64.00?
Yes, games and toys of any material, party items such as masks and party favours, and magic trick supplies all belong in 47.64.00. Baby equipment such as prams and car seats is a different matter and falls under 47.55.90.
Do toy drones go here or with real drones and electronics?
Toy drones are explicitly listed under 47.64.00, so they stay with games. Actual personal-mobility devices such as electric scooters and hoverboards for everyday use belong instead under the bicycles code, 47.63.21. The dividing line is toy versus means of transport.
I also sell pyrotechnic articles and fireworks for parties — do they fall under 47.64.00?
Yes, party pyrotechnics are listed in the 47.64.00 description. It is a regulated area and selling them requires the public-safety authorisation under the TULPS, but the ATECO code remains this one. For ordinary gift items and wedding favours, look instead at 47.78.25.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.65.00— Commercio al dettaglio di giochi e giocattoli (inclusi quelli elettronici)(rimappatura complessa)