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
- 47.12.50Commercio al dettaglio non specializzato con prevalenza di articoli di abbigliamento e calzature
Description
- retail sale of a large variety of goods among of which however the following should be predominant:
- clothing for adults, babies and children
- underwear
- clothing accessories, e.g. gloves
- footwear
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 47.12.5:
- specialised retail sale of clothing, see 47.71
- specialised retail sale of footwear and leather goods, see 47.72
Frequently asked questions
I run a shop selling clothing, footwear, and other mixed goods: ATECO code 47.12.50 or a specialised code?
Use 47.12.50 when you sell a broad variety with a predominance of clothing, underwear, accessories, and footwear. If you specialise exclusively in adult clothing, use 47.71.10. A non-specialised multi-department store falls under this code.
I only sell adult shoes in a shop: is that 47.12.50?
No, if you specialise in footwear use 47.72.11. 47.12.50 applies to a store that sells clothing and footwear together without specialising in a single category.
My store sells clothes and shoes but also household goods and cosmetics: how do I choose?
What predominates determines the code. If clothing and footwear prevail, stay with 47.12.50; if cosmetics and stationery prevail, switch to 47.12.40.