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
- 47.79.20Commercio al dettaglio di oggetti di antiquariato e mobili di seconda mano
Description
- retail sale of antiques
- retail sale of antique books
- retail sale of second-hand furniture
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 47.79:
- 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 run an antique and second-hand furniture shop — is the code 47.79.20?
Yes. Code 47.79.20 covers antiques, second-hand furniture and also antiquarian books. It is the right code for anyone who buys used or period pieces and resells them to the public.
I sell modern second-hand furniture, not antiques — does the antiques code still apply?
Yes. Code 47.79.20 includes both genuine antiques and second-hand furniture in general. If the furniture is new, however, the activity does not involve used goods and should be classified under the class 47.55 codes dedicated to new furniture.
I only stock antique books and period prints — is the code 47.79.20 or the second-hand bookshop code?
Antique and antiquarian books belong here, under 47.79.20. A shop dealing exclusively in ordinary second-hand books uses 47.79.10 instead. The deciding factor is whether the stock has an antique or collectible character.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.79.20— Commercio al dettaglio di mobili usati e oggetti di antiquariato(unito da più codici)