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
- 47.8Commercio al dettaglio di autoveicoli, motocicli e relative parti e accessori
- 47.83Commercio al dettaglio di motocicli, parti e accessori di motocicli
- 47.83.10Commercio al dettaglio di motocicli
Description
- retail sale of new and used motorcycles, including mopeds
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 47.8:
- activities of agents involved in the wholesale of motor vehicles, motorcycles and related parts, see 46.18
- intermediation service activities for the retail sale of motor vehicles and motorcycles, see 47.9
- on-demand passenger transport service activities by vehicle with a driver, see 49.33
- rental and leasing of motor vehicles without a driver, see 77.1
- repair and maintenance of motor vehicles and motorcycles, see 95.3
Excluded from class 47.83:
- retail sale of bicycles, electric bicycles, monowheels, hoverboards, kickscooters, and related parts and accessories, see 47.63
- rental of motorcycles, see 77.11
- repair and maintenance of bicycles, electric bicycles, monowheels, hoverboards, kickscooters, see 95.29
- repair and maintenance of motorcycles, see 95.32
Frequently asked questions
I sell new and used motorcycles and scooters — is the code 47.83.10?
Yes. 47.83.10 covers the retail sale of new and used motorcycles, including mopeds. It applies to motorcycle and scooter dealerships selling to the end consumer.
I sell motorcycles but also helmets, spare parts, and accessories — does it all go under 47.83.10?
No, they are separate categories. 47.83.10 is for the vehicles themselves; parts, accessories, and protective equipment for motorcyclists have their own dedicated code 47.83.20. If you do both, your predominant activity determines the primary code.
I sell both motorcycles and cars in the same business — one code or two?
They are distinct codes. Motorcycles fall under 47.83.10; cars and light vehicles fall under 47.81.10. The primary code is determined by the predominant activity, with the others listed as secondary.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 45.40.11— Commercio all'ingrosso e al dettaglio di motocicli e ciclomotori(diviso in più codici)