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
- 47.63Commercio al dettaglio di attrezzature sportive
- 47.63.10Commercio al dettaglio di imbarcazioni
Description
- retail sale of boats
- retail sale of accessories for boats
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 47.63:
- activities of agents involved in the wholesale of yachts and recreational boats, see 46.14
- wholesale of boats, see 46.64
- intermediation service activities for specialised retail sale of yachts and recreational boats, see 47.92
- retail sale of non-specialised sports footwear (e.g. tennis shoes, basketball shoes, gym shoes, training shoes), see 47.72
- rental of pleasure boats and sailing boats with crew, see 50.10, 50.30
- intermediation service activities for freight transportation, see 52.31
- intermediation service activities for passenger transportation, see 52.32
- rental and leasing of pleasure boats without operator, see 77.21
- intermediation service activities for rental and leasing of pleasure boats without operator, see 77.52
Frequently asked questions
I sell leisure boats and inflatable dinghies with their accessories: ATECO code 47.63.10?
Yes, leisure and sports boats along with their accessories fall under 47.63.10. Sporting equipment in general — including camping and fishing gear — has a different code: 47.63.29.
Do sails and sailing equipment go here or under other household articles?
Sails for boats and nautical accessories follow the vessel, so 47.63.10 applies. Only sails not intended for boats fall outside this category and end up under other household articles at 47.55.90.
I sell boats and also carry out maintenance: does the sales code change?
Usually not for the sales side. Category 47.63.10 covers retail sale of boats and accessories; boat maintenance and repair is a service with its own code. If you only sell, 47.63.10 remains correct; for bicycles sold alongside boats there is 47.63.21.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.64.20— Commercio al dettaglio di natanti e accessori(rimappatura complessa)