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
- 47.8Commercio al dettaglio di autoveicoli, motocicli e relative parti e accessori
- 47.82.00Commercio al dettaglio di parti e accessori di autoveicoli
Description
- retail sale of new and used parts, equipment and accessories for motor vehicles
- retail sale of tyres for motor vehicles
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 47.8:
- activities of agents involved in the wholesale of motor vehicles, motorcycles and related parts, see 46.18
- intermediation service activities for the retail sale of motor vehicles and motorcycles, see 47.9
- on-demand passenger transport service activities by vehicle with a driver, see 49.33
- rental and leasing of motor vehicles without a driver, see 77.1
- repair and maintenance of motor vehicles and motorcycles, see 95.3
Excluded from class 47.82:
- retail sale of automotive fuel, see 47.30
- retail sale of motor vehicles, see 47.81
- repair and maintenance of motor vehicles and motorcycles, see 95.3
Frequently asked questions
I sell spare parts, tyres, and accessories for cars to the public — is the code 47.82.00?
Yes. 47.82.00 covers the retail sale of parts, equipment, and accessories for motor vehicles, new and used, including tyres. It is the right code for a car parts shop aimed at the end consumer.
I sell spare parts and also fit tyres in my workshop — is that retail or vehicle repair?
If your main activity is selling the parts, you stay on 47.82.00. If fitting tyres, tyre replacement, and vehicle repair predominate, that is a vehicle repair activity and belongs in the motor vehicle maintenance codes, not in this retail category.
I also sell motorcycle accessories alongside car parts — same code or a separate one for motorcycles?
Motor vehicle parts fall under 47.82.00, but spare parts and accessories for motorcycles have their own dedicated code: 47.83.20. If you sell both, your predominant activity determines the primary code.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 45.32.00— Commercio al dettaglio di parti e accessori di autoveicoli(diviso in più codici)