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
- 47.61.00Commercio al dettaglio di libri
Description
- retail sale of books, including audiobooks on physical media
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 47.61:
- retail sale of recordable media, see 47.40
- retail sale of recorded media except audiobooks on physical media, see 47.69
- retail sale of antique books, see 47.79
- retail sale of second-hand books, see 47.79
- distributing e-books and audiobooks via streaming and downloading by book publishers, see 58.11
Frequently asked questions
Opening a bookshop that sells books and audiobooks: ATECO code 47.61.00 or the newsagent one?
Yes, a bookshop is 47.61.00, which covers books and audiobooks on physical media. Newspapers, magazines and periodicals have their own code — the newsagent code 47.62.10. Books versus periodical publications is the dividing line.
I sell books alongside a large range of stationery: which code takes precedence?
It depends on what drives the most revenue. If the bookshop is the core, 47.61.00 applies; if pens, notebooks and office supplies predominate, the code becomes 47.62.20. The code follows the highest-revenue product line.
I sell second-hand and collectible books: do I stay on 47.61.00 or move to used goods?
Usually yes, if books are your product and you operate as a bookshop — even for everyday used stock. If, however, the business is primarily built around rare collectible items, the classification moves towards the collectibles code 47.69.20. The nature of the item determines the code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.61.00— Commercio al dettaglio di libri nuovi in esercizi specializzati(rimappatura complessa)