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
- 47.5Commercio al dettaglio di altre attrezzature per uso domestico
- 47.53Commercio al dettaglio di tappeti, moquette, rivestimenti per pareti e pavimenti
- 47.53.1Commercio al dettaglio di tappeti e tende
- 47.53.11Commercio al dettaglio di tappeti e moquette
Description
- retail sale of carpets and rugs
- retail sale of bedside rugs
- retail sale of tapestries
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 rugs, carpets and bedside mats — ATECO code 47.53.11 or wall and floor coverings 47.53.20?
Yes, rugs, carpets, bedside mats and tapestries have their own dedicated heading, 47.53.11. Wall and floor coverings such as wallpaper, laminates and vinyl fall under 47.53.20. The distinction is a rug you lay down versus a covering you fix in place.
Where do decorative wall tapestries and hangings go?
Under 47.53.11. The ISTAT heading explicitly cites tapestries alongside carpets and rugs, so decorative textile hangings remain here too. Curtains, on the other hand, have their own code, 47.53.12.
If I sell rugs alongside furnishing fabrics, do I use 47.53.11 or 47.51.10?
Usually 47.53.11 if rugs are the main product. Fabrics sold by the metre for clothing and furnishings are a different specialisation, 47.51.10. Choose based on what accounts for most of your shelf space.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.53.12— Commercio al dettaglio di tappeti(rimappatura complessa)