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
- 47.5Commercio al dettaglio di altre attrezzature per uso domestico
- 47.55Commercio al dettaglio di mobili, di articoli per l'illuminazione, articoli per la tavola e altri articoli per la casa
- 47.55.10Commercio al dettaglio di mobili per la casa
Description
- retail sale of household furniture, including mattresses and box springs
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 47.5:
- retail sale of audio and video equipment, see 47.40
- retail sale of second-hand household equipment, see 47.79
Excluded from class 47.55:
- installation of electrical systems (e.g. security alarm systems and fire alarms), see 43.21
- retail sale of electrical or electronic fire alarms, security systems, safes, see 47.52
- retail sale of photovoltaic panels without installation, see 47.52
- retail sale of cork floor tiles, see 47.53
- retail sale of curtains and net curtains, see 47.53
- retail sale of electrical household appliances, see 47.54
- retail sale of musical instruments and scores, see 47.69
- retail sale of antiques, see 47.79
- retail sale of second-hand furniture, see 47.79
Frequently asked questions
Furniture store selling sofas, beds, mattresses and wardrobes: ATECO code 47.55.10 or the one for other furniture?
Yes, household furniture — including mattresses and springs — falls under 47.55.10. Furniture for offices, schools, churches or restaurants has a different code: 47.55.20. The deciding factor is whether the furniture is intended for domestic use.
I only sell mattresses and bed bases: should I use 47.55.10 or a household goods code?
Usually 47.55.10, because the category explicitly lists mattresses and springs alongside household furniture. A mattress-only store therefore belongs here. Other minor household items such as those made from wood or plastic fall instead under 47.55.90.
Fitted kitchens and bathroom furniture: do they fall under 47.55.10 or among sanitary fittings?
Fitted kitchens sold as household furniture belong under 47.55.10. Sanitary fittings proper — washbasins and heating systems — are a separate family and fall under 47.52.20. Furniture versus installation is the dividing line.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.59.10— Commercio al dettaglio di mobili per la casa(rimappatura complessa)