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
- 47.1Commercio al dettaglio non specializzato
- 47.11.0Commercio al dettaglio non specializzato con prevalenza di prodotti alimentari, bevande o tabacchi
- 47.11.02Commercio al dettaglio non specializzato con prevalenza di altri prodotti alimentari, bevande o tabacchi
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 47.1:
- specialised retail sale, see 47.2, 47.3, 47.4, 47.5, 47.6, 47.7, 47.8
- intermediation services for specialised and non-specialised retail sale, see 47.9
Excluded from class 47.11:
- retail sale of fuel, in combination with food, beverages, products for the maintenance of vehicles, car washing services, etc. where the sale of fuel is predominant, see 47.30
Frequently asked questions
I'm opening a supermarket or minimarket: ATECO code 47.11.02 or 47.11.01?
Use 47.11.02 when you sell a general food assortment — fresh and packaged goods — with food products, beverages, or tobacco as the predominant lines. If the shop mainly sells frozen goods, use 47.11.01 instead. Supermarkets, minimarkets, and neighbourhood grocery stores all fall under this code.
My market sells food but also detergents, household goods, and stationery: do I stay in 47.11.02?
Yes, as long as food products, beverages, or tobacco remain predominant over everything else. When non-food products take over, switch to 47.12.10 or the appropriate 47.12 subcategory based on the dominant product.
I run a general store with food, household goods, and clothing mixed together: which ATECO code do I choose?
It depends on what predominates. If food and beverages are the top sellers, stay with 47.11.02; if non-food products dominate, choose the 47.12 subcategory matching the main product — for example, clothing and footwear would mean 47.12.50.
Replaces the following ATECO 2007 codes
This 2025 code replaced the codes in force until 31 March 2025: