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
- 47.74.0Commercio al dettaglio di articoli medicali e ortopedici
- 47.74.01Commercio al dettaglio di occhiali e lenti
Description
- activities of opticians
- retail sale of corrective glasses, lenses and sunglasses
- retail sale of non-corrective sunglasses
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
Frequently asked questions
I'm opening an optician's shop selling prescription glasses and contact lenses — is the new 2025 code 47.74.01?
Yes. From 2025, the activities of an optician — covering prescription glasses, corrective lenses, contact lenses, and sunglasses — fall under 47.74.01. For other medical aids such as prostheses and orthopaedic articles, the code is 47.74.09.
I only sell non-prescription sunglasses — do I still fall under 47.74.01?
Yes. Non-corrective sunglasses are included in this code alongside corrective ones. If you also sell binoculars, microscopes, or precision optical instruments, those go under the photography and optics code 47.78.10.
I'm an optician who also sells hearing aids — do I need a second code?
Yes. Spectacles and lenses remain under 47.74.01, while hearing aids and auditory prostheses belong to other medical and orthopaedic articles 47.74.09. The two activities must be kept separate.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.78.20— Commercio al dettaglio di materiale per ottica e fotografia(rimappatura complessa)