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
- 47.6Commercio al dettaglio di articoli culturali e ricreativi
- 47.69Commercio al dettaglio di articoli culturali e ricreativi n.c.a.
- 47.69.1Commercio al dettaglio di supporti registrati e strumenti musicali
- 47.69.12Commercio al dettaglio di strumenti musicali
Description
- retail sale of musical instruments, scores and related accessories (e.g. strings, music stands, metronomes)
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 47.69:
- retail sale of video games on physical media, see 47.40
- retail sale of audiobooks, see 47.61
- retail sale of souvenirs, craftwork and religious articles, see 47.78
- retail sale of antiques, second-hand and antique books, second-hand musical instruments and second-hand recorded media, see 47.79
- distribution of audio via streaming and downloading by their publishers, see 59.20
- audio streaming and download distribution service activities not associated with publishing, see 60.10
Frequently asked questions
Shop selling guitars, pianos, sheet music and accessories: ATECO code 47.69.12?
Yes, musical instruments, sheet music and accessories such as strings, music stands and metronomes all belong in 47.69.12. Recorded audio and video media are a separate category and fall under 47.69.11.
Does sheet music go under instruments or under books?
Sheet music is listed inside 47.69.12 as an accessory to instruments, so it stays here. General textbooks and instructional manuals belong instead in the books category, 47.61.00. Sheet music versus book is the distinction.
I sell instruments and also do minor guitar repairs — do I stay under 47.69.12?
Usually yes for the retail side. ATECO code 47.69.12 covers retail sale of instruments and accessories; repair as a primary activity is a service with its own code. If you are purely a retailer, 47.69.12 is fine; for recorded media sold alongside instruments there is 47.69.11.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.59.60— Commercio al dettaglio di strumenti musicali e spartiti(rimappatura complessa)