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
- 47.7Commercio al dettaglio di altri prodotti, esclusi autoveicoli e motocicli
- 47.78Commercio al dettaglio di altri prodotti non di seconda mano
- 47.78.40Commercio al dettaglio di prodotti per la pulizia
Description
- retail sale of cleaning products (e.g. detergents, sponges)
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 class 47.78:
- retail sale of church furnishings, see 47.55
- retail sale of fishing gear, see 47.63
- retail sale of weapons and ammunition, see 47.63
- retail sale of stamps and coins, see 47.69
- retail sale of glasses and lenses, see 47.74
Frequently asked questions
A shop selling loose and refill detergents and cleaning products — is the right code 47.78.40?
Yes. Code 47.78.40 covers specialised retail of cleaning products: detergents, cleansers, sponges and similar items, including refill formats. The key requirement is that the primary product is for cleaning.
I sell detergents alongside cosmetics and personal-care products — which code takes precedence?
It depends on the predominant activity. If the shop is mainly personal care and perfumery, use 47.75.00. If household cleaning products are the main focus, stay on 47.78.40.
I supply detergents to cleaning companies and block-of-flats managers, not to private individuals — is 47.78.40 still correct?
No, if the sales are to professional users. Code 47.78.40 is retail to the final consumer; supplying businesses falls under the wholesale trade codes for cleaning products.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.78.60— Commercio al dettaglio di saponi, detersivi, prodotti per la lucidatura e affini(rimappatura complessa)