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
- 47.73Commercio al dettaglio di prodotti farmaceutici
- 47.73.10Commercio al dettaglio di medicinali soggetti a prescrizione medica
Description
- retail sale of pharmaceuticals subject to medical prescription
- retail sale of veterinary medicines subject to medical prescription
- retail sale of herbal medicinal 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 class 47.73:
- retail sale of organically labelled foods, regional foods, depending on the product sold, see 47.21, 47.22, 47.23, 47.24, 47.25, 47.26, 47.27
- retail sale of food supplements for human consumption, see 47.27
- retail sale of medical and orthopaedic goods, see 47.74
- retail sale of cosmetic and toilet articles, see 47.75
Frequently asked questions
What is the difference between a pharmacy and a parapharmacy in terms of ATECO code — does a parapharmacy use 47.73.10?
Only if it dispenses prescription medicines: this code covers prescription drugs for human and veterinary use. A parapharmacy selling only over-the-counter medicines without a prescription falls under other pharmaceutical products 47.73.90.
My pharmacy also sells herbal products — do they fall under 47.73.10?
Yes, herbal medicinal products of plant origin are included here. Do bear in mind, however, that loose herbal remedies and medicinal plants have a dedicated code: 47.73.20.
My pharmacy also dispenses prescription veterinary medicines — do I need a separate code?
No. Prescription veterinary medicines fall under this same code alongside human medicines. If you handle veterinary products that do not require a prescription, those go under other pharmaceutical products 47.73.90.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.73.10— Farmacie(rimappatura complessa)