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
- 47.79.3Commercio al dettaglio di articoli di abbigliamento e altri articoli di seconda mano
- 47.79.32Commercio al dettaglio di orologi e articoli di gioielleria di seconda mano
Description
- retail sale of second-hand silverware articles
- retail sale of gold and other precious metals, purchased from households or enterprises and sold to households
Exclusion notes
- 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 46.82.21
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'm opening a retail gold-buying shop — is the code 47.79.32?
Yes. A retail cash-for-gold business — one that buys gold and precious metals from households or businesses and resells them to consumers — falls under 47.79.32. The category also covers second-hand watches, jewellery, and silverware.
My gold-buying business resells to wholesalers and retailers, not to private individuals — same code?
No. If you buy from households or businesses but sell to retailers, wholesalers, or professional users, the activity is wholesale cash-for-gold, and the exclusions point to 46.82.21. It all comes down to who you sell to.
I sell both new and second-hand watches and jewellery — 47.79.32 or the new-jewellery code?
It depends on the predominant activity. For new precious items the code is jewellery retail 47.77.00; 47.79.32 applies to second-hand goods. What matters is whether used or new items prevail.