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
- 47.27Commercio al dettaglio di altri prodotti alimentari
- 47.27.30Commercio al dettaglio di integratori alimentari e prodotti dietetici
Description
- retail sale of food supplements for human consumption (e.g. dietary supplements, diet products)
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 47.27:
- retail sale of ready-made meals for immediate consumption on the spot, see 56.1
- non-specialised retail sale of predominately non-frozen food, beverages and tobacco, see 47.11
Frequently asked questions
A shop selling sports supplements and diet products — 47.27.30 or a pharmacy-without-prescription code?
Yes, 47.27.30. Human food supplements and dietetic products belong here. Over-the-counter medicines sold in a para-pharmacy have a separate code; prescription medicines are 47.73.10.
A herbalist selling supplements, herbal teas and natural cosmetics — which code prevails?
It depends on the main department. For supplements and diet products use 47.27.30; if cosmetics and perfumery are the dominant offering the code becomes 47.75.00.
I sell protein bars and diet products online — supplements or other food products?
Usually 47.27.30, because bars and products for specific dietary regimes fall within food supplements and dietetic products. If you mainly sell general packaged food of various kinds, look at the residual code 47.27.90.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.29.30— Commercio al dettaglio di prodotti macrobiotici e dietetici(rimappatura complessa)