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
- 47.53.12Commercio al dettaglio di tende
Description
- retail sale of curtains and net curtains
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
Curtain and drapery shop selling to the public — ATECO code 47.53.12 or fabrics under 47.51.10?
Yes, for finished curtains and net curtains the code is 47.53.12. If instead you sell fabric by the metre that customers have made up elsewhere, you fall under 47.51.10. Ready-made curtain versus fabric by the metre is the dividing line.
I sell curtains and also fit the track or rail — does the code change?
Usually not, as long as selling the curtain is the core business. Heading 47.53.12 covers the retail sale of curtains and net curtains; incidental fitting of a rail or track does not shift the code. For carpets and rugs in the same department there is 47.53.11.
Do awnings and technical outdoor shading go here or with other household goods?
Heading 47.53.12 covers fabric curtains and net curtains. Sunshades and garden parasols are classified among other household goods, under 47.55.90. What matters is the nature of the product, not its intended use outdoors.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.53.11— Commercio al dettaglio di tende e tendine(rimappatura complessa)