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
- 47.62Commercio al dettaglio di giornali, altre pubblicazioni periodiche e articoli di cancelleria
- 47.62.10Commercio al dettaglio di giornali e altre pubblicazioni periodiche
Description
- retail sale of newspapers, periodicals and journals
- retail sale of other periodical publications
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 47.62:
- retail sale of art tools and materials for drawing, painting and sculpting, see 47.69
- distribution of newspapers via streaming or downloading by their publishers, see 58.12
- distribution of periodicals and journals via streaming or downloading by their publishers, see 58.13
Frequently asked questions
Opening a newsagent selling newspapers, magazines and periodicals: ATECO code 47.62.10?
My newsagent also sells gadgets, postcards and stationery: which code is the primary one?
Where do I classify part-work collections sold through newsagents, with issues and albums?
Usually under 47.62.10, because part-work issues are periodical publications. If you mainly sell stamps, coins and collectibles, the correct code is the collectibles one: 47.69.20.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.62.10— Commercio al dettaglio di giornali, riviste e periodici(rimappatura complessa)
