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
- 47.2Commercio al dettaglio di prodotti alimentari, bevande e tabacchi
- 47.24Commercio al dettaglio di pane, pasticceria e dolciumi
- 47.24.10Commercio al dettaglio di pane
Description
- retail sale of bread and rolls even though there is minimal processing that does not lead to a real transformation
- retail sale of bread and rolls baked on the premises from pre-baked products
- retail sale by automatic machines of ready-to-eat bread prepared by the machine itself
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 group 47.2:
- food and beverage processing and manufacturing activities, see divisions 10 and 11
- non-specialised retail sale, see 47.1
Excluded from class 47.24:
- manufacture of bread, fresh pastry goods and cakes, see 10.71
- preparation of food, including fresh pastry goods and cakes, for immediate consumption on the premises, see division 56
Frequently asked questions
A bread retail outlet that bakes par-baked products on site: is it still 47.24.10 or does it become a bakery?
It stays at 47.24.10. Baking par-baked goods on the premises is minimal processing and does not turn the outlet into a bakery. If you mix and produce the bread yourself from scratch, that is bread manufacturing and falls outside division 47 retail.
I sell bread and also fresh pastries and sweets: one code or two?
Bread falls under 47.24.10, and fresh pastry under 47.24.20. The choice is based on which department is predominant; if both are significant, use the main one as the primary activity code.
A vending machine that bakes and dispenses fresh bread: which ATECO code?
Normally 47.24.10, as the code covers sales of freshly prepared bread via automated machines. If the machine also dispenses various snacks and drinks beyond bread, look at the residual food code 47.27.90.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.24.10— Commercio al dettaglio di pane(rimappatura complessa)