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
- 47.83Commercio al dettaglio di motocicli, parti e accessori di motocicli
- 47.83.20Commercio al dettaglio di parti e accessori di motocicli
Description
- retail sale of new and used parts and accessories for motorcycles
- retail sale of protective gear for motorcyclists
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 47.83:
- retail sale of bicycles, electric bicycles, monowheels, hoverboards, kickscooters, and related parts and accessories, see 47.63
- rental of motorcycles, see 77.11
- repair and maintenance of bicycles, electric bicycles, monowheels, hoverboards, kickscooters, see 95.29
- repair and maintenance of motorcycles, see 95.32
Frequently asked questions
I sell helmets, spare parts, and accessories for motorcycles — is the code 47.83.20?
Yes. 47.83.20 covers the retail sale of motorcycle parts and accessories, new and used, and protective equipment for motorcyclists such as helmets. It is the right code for a motorcycle parts and accessories shop.
I sell both motorcycle and car parts in the same shop — which code takes precedence?
It depends on the predominant activity. Motorcycle parts fall under 47.83.20; motor vehicle parts and accessories have their own code 47.82.00.
I mainly sell motorcycle parts and occasionally a used scooter — just one code?
No, they are separate categories. Parts and accessories fall under 47.83.20; complete motorcycles, new or used, fall under 47.83.10. The choice is based on the predominant activity.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 45.40.21— Commercio all'ingrosso e al dettaglio di parti e accessori per motocicli e ciclomotori(diviso in più codici)