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
- 47.12Commercio al dettaglio non specializzato di altri prodotti
- 47.12.10Commercio al dettaglio non specializzato con prevalenza di apparecchiature informatiche ed elettrodomestici
Description
- retail sale of a large variety of goods among of which however the following should be predominant:
- information and communication equipment, e.g. computers and smartphones
- electrical household appliances
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 47.12:
- non-specialised retail sale of second-hand goods, see 47.79
Excluded from category 47.12.1:
- specialised retail sale of information and communication equipment, see 47.40
- specialised retail sale of electrical household appliances, see 47.54
Frequently asked questions
I have a large electronics store with other departments too: ATECO code 47.12.10 or a specialised shop code?
Use 47.12.10 when you sell a wide variety of goods with a predominance of IT, communications equipment, and household appliances. If you are specialised exclusively in computers, use 47.40.10; exclusively in household appliances, use 47.54.00. The non-specialised variety is what sets this code apart.
I sell only smartphones and mobile phones in a single-category shop: is that 47.12.10?
No, if you are a single-category telephony retailer you are specialised and should use 47.40.20. 47.12.10 applies to stores that sell many different categories with IT and household appliances as the predominant lines.
My megastore sells electronics but also food and drinks: how do I choose the ATECO code?
What predominates determines the code. If non-food IT and appliance products prevail, stay with 47.12.10; if food and beverages prevail, switch to 47.11.02.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.19.20— Commercio al dettaglio in esercizi non specializzati di computer, periferiche, attrezzature per le telecomunicazioni, elettronica di consumo audio e video, elettrodomestici(rimappatura complessa)