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
- 47.7Commercio al dettaglio di altri prodotti, esclusi autoveicoli e motocicli
- 47.79Commercio al dettaglio di articoli di seconda mano
- 47.79.10Commercio al dettaglio di libri di seconda mano
Description
- retail sale of second-hand books
Exclusion notes
- retail sale of antique books, see 47.79.20
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 47.79:
- cash-for-gold wholesale activities: wholesale of gold and other precious metals, purchased from households or enterprises and sold to retailers, to industrial, commercial, institutional or professional users, or to other wholesaler, see 46.82
- retail sale of second-hand motor vehicles, motorcycles, and related parts and accessories, see 47.8
- activities of retail auctioneering houses for both new and used third-party goods, including internet retail auctions, see 47.9
- activities of intermediaries in the retail sale of second-hand goods, see 47.9
- activities of space rental, including staff, for second-hand goods, see 47.91
- activities of pawnshops, see 64.92
Frequently asked questions
I'm opening a second-hand bookshop — is the code 47.79.10 or the antiques code?
Usually 47.79.10 if you sell ordinary second-hand books. Antique and antiquarian books have their own dedicated category and the exclusions from 47.79.10 point to 47.79.20. The deciding factor is whether the book is simply used or a genuine antique collectible.
I sell used books online through platforms and marketplaces — does 47.79.10 apply?
Yes, if you buy the second-hand books and resell them yourself. If instead you only provide a space or act as an intermediary for others to sell, the activity is a service and falls under intermediation codes such as 47.91.10.
Alongside second-hand books I also sell records, comics and vintage objects — which code do I use?
If second-hand books remain the predominant activity, stay on 47.79.10. If the shop is instead a mix of various used items, the correct classification is the general second-hand catch-all 47.79.39.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.79.10— Commercio al dettaglio di libri di seconda mano(unito da più codici)