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
- 47.24.20Commercio al dettaglio di pasticceria e dolciumi
Description
- retail sale of fresh pastry goods, cakes and confectionery even though there is minimal processing that does not lead to a real transformation
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
I sell fresh pastries, cakes, and sweets but don't make them myself: 47.24.20 or the bread code?
Yes, 47.24.20. Selling fresh pastry and confectionery, even with minor preparation, falls here. Bread has the companion code 47.24.10.
I have a pastry shop with a lab where I make the sweets myself: do I stay on this code?
Only if the shop remains a retail outlet. When producing pastries is the main activity — for resale or on-site service — that is food manufacturing and falls outside division 47 retail.
A loose sweets and chocolate shop: confectionery code or other food code?
47.24.20 normally covers confectionery and sweets. If the outlet has a broad food assortment and sweets are only a small part, look at the residual code 47.27.90.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.24.20— Commercio al dettaglio di torte, dolciumi, confetteria(rimappatura complessa)