Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO
- 47Commercio al dettaglio
- 47.5Commercio al dettaglio di altre attrezzature per uso domestico
- 47.53Commercio al dettaglio di tappeti, moquette, rivestimenti per pareti e pavimenti
- 47.53.20Commercio al dettaglio di rivestimenti per pareti e pavimenti
Description
- retail sale of wall or floor coverings (e.g. wallpaper, tiles, laminates and vinyl flooring)
- retail sale of cork floor tiles
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
Frequently asked questions
I sell wallpaper, laminates and vinyl flooring — ATECO code 47.53.20 or building materials 47.52.32?
Yes, finished wall and floor coverings such as wallpaper, laminates and vinyl are 47.53.20. Raw building materials like bricks, cement and tiles fall under 47.52.32. The distinction is ready-to-apply finish versus base material.
Where do cork floors and pre-finished parquet go?
Under 47.53.20. The heading also covers cork floor coverings, so pre-finished parquet and floating floors belong here as coverings. Carpets and rugs, however, have their own code, 47.53.11.
If I sell coverings and also arrange installation, do I stay on 47.53.20?
Usually yes for the sale. The code covers the retail trade of the covering; when fitting becomes the predominant activity, the business moves into specialist construction work. For a shop selling parquet, laminates and wallpaper, 47.53.20 applies and, for carpets, 47.53.11.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.53.20— Commercio al dettaglio di carta da parati e rivestimenti per pavimenti (moquette e linoleum)(rimappatura complessa)