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
- 47.26.0Commercio al dettaglio di prodotti del tabacco
- 47.26.02Commercio al dettaglio di sigarette elettroniche e di liquidi per inalazione per sigarette elettroniche
Description
- retail sale of electronic cigarettes (vales) and e-liquids used in vaping devices
- retail sale of other nicotine-based products (excluding tobacco in any form)
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
I'm opening a vape shop selling devices and e-liquids: code 47.26.02 or the tobacco code?
Yes, 47.26.02. ATECO 2025 introduced a dedicated code for e-cigarettes and inhalation liquids. Classic tobacco stays on the companion code 47.26.01.
I sell nicotine-free liquids and nicotine products other than tobacco: does this still apply?
Yes. The code covers e-cigarettes, inhalation liquids, and other nicotine-containing products that are not tobacco. Nicotine-containing liquids carry specific monopoly compliance requirements, but the retail activity classification remains 47.26.02.
A vape shop that also sells lighters, cases, and smokers' gadgets: a single code?
Usually not. E-cigarettes and e-liquids belong to 47.26.02, while lighters, pipes, and other smokers' accessories use code 47.26.09. Register the predominant one as the primary code.