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
- 47.77.00Commercio al dettaglio di orologi e articoli di gioielleria
Description
- retail sale of silverware articles
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 47.77:
- retail sale of imitation jewellery, see 47.78
Frequently asked questions
I'm opening a jewellery store selling watches, gold jewellery, and silverware — is the code 47.77.00?
Yes. Watches, jewellery, and silverware fall under this code. If you sell costume jewellery and accessories made from non-precious metals, the correct code is the costume jewellery one 47.78.24.
I sell second-hand or trade-in watches and jewellery — do they fall under 47.77.00?
No, second-hand goods follow a different path. Code 47.77.00 applies to new watches and jewellery. For second-hand watches and jewellery items, the code is 47.79.32.
What is the difference between jewellery and costume jewellery in terms of ATECO code?
The deciding factor is the material and its value. Jewellery, watches, and silverware belong to 47.77.00; costume jewellery in non-precious materials falls under 47.78.24. If you sell both, register the predominant one.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.77.00— Commercio al dettaglio di orologi, articoli di gioielleria e argenteria(rimappatura complessa)