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
- 47.27.10Commercio al dettaglio di latte e prodotti lattiero-caseari
Description
- retail sale of dairy products, including milk and cheese preparations
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 cheese and dairy shop that also has a few cured meats at the counter — 47.27.10 or a butcher code?
Use 47.27.10 for milk, cheeses and milk-based preparations. Cured meats at the counter belong to the butchery code 47.22.00. When a deli counter mixes both departments, the predominant one determines the code.
I sell raw milk from an automatic dispenser on my farm — which code applies?
If you are a retailer reselling milk and dairy products you use 47.27.10. Direct sales of milk produced by your own animals on a farm follow the rules for direct agricultural sales, which fall outside division 47 of the retail trade classification.
A shop with dairy products as part of a broad food range — specific code or general food?
Usually 47.27.10 when dairy is the dedicated speciality department. If the outlet carries many different food lines and dairy is just one part, look at the mixed food store code 47.11.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.29.10— Commercio al dettaglio di latte e di prodotti lattiero-caseari(rimappatura complessa)