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
- 47.5Commercio al dettaglio di altre attrezzature per uso domestico
- 47.52Commercio al dettaglio di ferramenta, materiali da costruzione, vernici e vetro
- 47.52.3Commercio al dettaglio di altri materiali da costruzione, mattoni e piastrelle
- 47.52.31Commercio al dettaglio di porte e finestre
Description
- retail sale of doors, windows and shutters (of any material)
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 47.5:
- retail sale of audio and video equipment, see 47.40
- retail sale of second-hand household equipment, see 47.79
Excluded from class 47.52:
- installation of photovoltaic panels not connected to a building, see 42.22
- installation of photovoltaic panels connected to a building, see 43.21
- retail sale of wall or floor coverings (e.g. wallpaper, tiles, laminates, vinyl flooring), see 47.53
- retail sale of carpets and rugs, see 47.53
Frequently asked questions
I only sell windows, doors and frames to the public — do I use 47.52.31 or the hardware code?
Yes, if your shop's main product is doors, windows and shutters of any material, the correct code is 47.52.31. General hardware — paints, glass and plumbing supplies — is something different and falls under 47.52.10. The deciding factor is the type of product on your shelves, not the customer base.
If I sell the frames and also install them myself, do I stay on 47.52.31?
Usually yes for the retail side. The code covers resale of the finished frame; if installation becomes the predominant activity, we are talking about fitting work, which is construction installation rather than trade. For a shop that sells and delivers, 47.52.31 applies and, for other building materials, 47.52.32.
Do interior doors and insect screens belong here or with other building materials?
They belong here. The official heading covers doors, windows and shutters of any material, so interior doors and frame-related accessories fall under 47.52.31. Bricks, tiles, timber and flooring panels are building materials that go under 47.52.32.