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
- 47.51Commercio al dettaglio di prodotti tessili
- 47.51.10Commercio al dettaglio di tessuti per abbigliamento e arredamento
Description
- retail sale of fabrics
- retail sale of basic materials for rug, tapestry or embroidery making
- retail sale of textiles
- retail sale of tarpaulins
- retail sale of bed linen
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
Excluded from class 47.51:
- retail sale of curtains and net curtains, see 47.53
- retail sale of parasols, see 47.55
- retail sale of clothing, see 47.71
Frequently asked questions
I sell fabric by the metre, bed linen and tarpaulins — code 47.51.10?
Yes. Fabrics, textile articles, bed linen, tarpaulins and base materials for carpets and embroidery belong in 47.51.10. If you primarily sell knitting yarn and haberdashery, the companion code is 47.51.20.
A fabric shop that also sells curtains and furnishing textiles — same code?
Yes. Code 47.51.10 covers fabrics both for clothing and for furnishing. Selling finished garments is a different activity with its own code outside class 47.51, because there you are selling the completed item of clothing rather than the raw fabric.
I sell fabric but also needles, thread and buttons — textiles or haberdashery?
It depends on the main department. Fabric belongs in 47.51.10, while haberdashery items such as needles and sewing thread belong in 47.51.20. The predominant one applies.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.51.10— Commercio al dettaglio di tessuti per l'abbigliamento, l'arredamento e di biancheria per la casa(rimappatura complessa)