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
- 47.26.01Commercio al dettaglio di tabacco in qualsiasi forma
Description
- retail sale of tobacco in any form (e.g. cigarettes, cigars, pipe tobacco, chewing tobacco)
- retail sale of smokeless inhalation tobacco
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
A tobacconist selling cigarettes, cigars, and chewing tobacco: code 47.26.01?
Yes. Tobacco in any form — including cigarettes, cigars, pipe tobacco, chewing tobacco, and heat-not-burn products — falls under 47.26.01. E-cigarettes and e-liquids have a separate code, 47.26.02.
I sell tobacco but also lighters, pipes, and rolling papers: all on the same code?
It is worth distinguishing. Tobacco is 47.26.01, while lighters, pipes, and rolling accessories fall under the smokers' accessories code 47.26.09. A traditional tobacconist often registers more than one code.
My tobacconist also sells revenue stamps and scratch cards: does the tobacco code change?
No — for tobacco sales you stay on 47.26.01. Lottery retail and gaming have their own classification outside class 47.26; the tobacco code remains valid for that portion of sales.