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
- 47.73Commercio al dettaglio di prodotti farmaceutici
- 47.73.20Commercio al dettaglio di rimedi erboristici
Description
- retail sale of bulk officinal plants
- retail sale of herbal remedies
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 47.73:
- retail sale of organically labelled foods, regional foods, depending on the product sold, see 47.21, 47.22, 47.23, 47.24, 47.25, 47.26, 47.27
- retail sale of food supplements for human consumption, see 47.27
- retail sale of medical and orthopaedic goods, see 47.74
- retail sale of cosmetic and toilet articles, see 47.75
Frequently asked questions
I'm opening an herbalist's shop selling loose medicinal plants and herbal teas — is ATECO code 47.73.20 correct?
Yes. Loose medicinal plants and herbal remedies fall under this code, both for herbalist shops and independent herbalists. If you also stock over-the-counter medicines, those go under other pharmaceutical products 47.73.90.
My herbalist's shop also sells natural creams and cosmetics — does everything fall under 47.73.20?
It depends on what predominates. Herbal remedies remain here; but if cosmetics and beauty products become the main activity, the right code is the one for cosmetics 47.75.00.
I sell supplements and herbal products — does this count as herbal or pharmaceutical retail?
Usually herbal, if you are dealing with herbal remedies and medicinal plants. Prescription herbal medicines, however, fall under prescription medicines 47.73.10; the distinction lies in the product's medicinal/drug status.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.75.20— Erboristerie(rimappatura complessa)