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
- 47.23.00Commercio al dettaglio di pesce, crostacei e molluschi
Description
- retail sale of fish, seafood, seafood products and preparations thereof
- retail sale of algae and seaweed
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
Frequently asked questions
A fishmonger selling fresh fish, frozen fish, and some prepared items: is 47.23.00 correct?
Yes. Fish, seafood, fishery products, and fish-based preparations all fall under 47.23.00, including sea algae and macroalgae. If the fishmonger is simply a counter inside a supermarket, the general-purpose store code 47.11.02 applies instead.
I sell only packaged frozen fish: fishmonger or frozen food store?
If the counter specialises in fish products, stay on 47.23.00 even for the frozen range. A non-specialised store selling mainly various types of frozen food uses 47.11.01 instead.
I fry fish and sell it as takeaway from my fishmonger's: do I need to change code?
Only if selling cooked fish for consumption becomes the core activity — in that case you enter takeaway food service, outside division 47. As long as you primarily sell raw fish to be cooked at home, even with some preparation, you stay on 47.23.00.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: