Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
- 47Commercio al dettaglio
- 47.6Commercio al dettaglio di articoli culturali e ricreativi
- 47.69Commercio al dettaglio di articoli culturali e ricreativi n.c.a.
- 47.69.9Commercio al dettaglio di altri articoli culturali e ricreativi n.c.a.
- 47.69.91Commercio al dettaglio di opere d'arte
Description
- retail sale of paintings and sculptures
- activities of commercial art galleries
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 47.69:
- retail sale of video games on physical media, see 47.40
- retail sale of audiobooks, see 47.61
- retail sale of souvenirs, craftwork and religious articles, see 47.78
- retail sale of antiques, second-hand and antique books, second-hand musical instruments and second-hand recorded media, see 47.79
- distribution of audio via streaming and downloading by their publishers, see 59.20
- audio streaming and download distribution service activities not associated with publishing, see 60.10
Frequently asked questions
Opening a commercial art gallery selling paintings and sculptures: is the code 47.69.91?
Yes. Commercial art galleries and the retail sale of paintings and sculptures belong here. If the shop sells materials for painting and sculpting instead, it switches to 47.69.30.
I sell prints, antiques and antique furniture — does this fall here or under the antiques code?
Usually not, if antiques are the core of the business. This category covers paintings and sculptures as works of art; for period objects and second-hand furniture the correct code is 47.79.20.
I am an artist selling only my own works in a shop — do I use the same code as a gallery?
Only if the activity is the retail sale of works of art, regardless of who created them, does 47.69.91 apply. Artistic production as a profession follows different classifications; what matters here is the over-the-counter sale of the works.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.78.31— Commercio al dettaglio di oggetti d'arte (incluse le gallerie d'arte)(rimappatura complessa)