Tax Democracy

G-47 ATECO Code Retail Trade (Excluding Motor Vehicles)

Division 47 covers retail trade — the sale of new or used goods to end consumers: food shops, clothing stores, hardware shops, perfumeries, newsagents, and also online sales through e-commerce. Anyone who registers a VAT number under one of these codes falls under a profitability coefficient of 40% in the flat-rate regime, and almost always needs to enrol in the INPS commerciants' scheme. Between setting up the business, filing a SCIA with the municipality and paying social security contributions, this is one of the sectors where the administrative obligations are as significant as the tax ones.

ATECO 2025 codes
107
Flat-rate eligible
107 of 107
Profitability coefficient
40–54%
Prevalent INPS scheme
Commercio

Frequently asked questions

What is the profitability coefficient for retail trade in the flat-rate regime?
For all division 47 codes the profitability coefficient is 40%. This means that the taxable base for the substitute tax is 40% of receipts: on €50,000 of revenue the taxable base is €20,000, from which INPS contributions paid during the year are deducted. This is one of the lower coefficients — meaning a larger share of revenue is taxable — compared, for example, to services at 78%. You can calculate your taxes for your specific situation.
Does someone who opens a shop need to enrol in the INPS commerciants' scheme?
Yes. Anyone who engages in retail trade on a regular basis enrolls in the INPS commerciants' scheme, which includes a fixed contribution on the minimum income threshold (around €4,600 per year for 2026, payable even if the business earns very little) plus 24.48% on the portion of income exceeding approximately €18,800. Those in the flat-rate regime can apply for a 35% reduction by filing a request with INPS. These contributions are fully deductible from income before calculating the tax.
What do I need to open a retail business?
In addition to a VAT number with the correct ATECO 47 code, you need to submit a SCIA to the SUAP desk of the municipality where the shop is located, or — for online sales — where the business is based. You also need to register with the Business Register at the Chamber of Commerce, at a cost of around €88 plus the annual fee. For certain sectors, such as food retail, professional qualifications or specific courses may be required. The cost of the SCIA varies by municipality, from nothing up to around €200.