Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
54%
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
- 47.12.40Commercio al dettaglio non specializzato con prevalenza di cosmetici, articoli di profumeria e detersivi, articoli di cancelleria e giochi
Description
- retail sale of a large variety of goods among of which however the following should be predominant:
- stationery, office and school supplies, e.g. pens, pencils, paper
- games and toys
- perfumery, cosmetic, toiletries, personal care products etc.
- cleaning products, e.g. detergents, sponges
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 47.12.4:
- specialised retail sale of newspapers, and other periodical publications and stationery, see 47.62
- specialised retail sale of games and toys, see 47.64
- specialised retail sale of cosmetic and toilet articles, see 47.75
- specialised retail sale of other new goods, see 47.78
Frequently asked questions
I run a shop with a mix of cosmetics, detergents, stationery, and toys: ATECO code 47.12.40 or a specialised code?
Use 47.12.40 when you sell a broad variety with a predominance of cosmetics, perfumery, detergents, stationery, and toys. If you specialise exclusively in cosmetics, use 47.75.00. A mixed personal-care and household store falls under this code.
I only sell detergents and cleaning products: is that 47.12.40?
No, if you specialise in cleaning products use 47.78.40. 47.12.40 applies to the non-specialised store that combines detergents, cosmetics, stationery, and toys.
My discount store sells cosmetics and stationery but also food: how do I choose?
What predominates determines the code. If cosmetics, detergents, and stationery prevail, stay with 47.12.40; 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:
- 47.89.03— Commercio al dettaglio ambulante di profumi e cosmetici; saponi, detersivi ed altri detergenti per qualsiasi uso(rimappatura complessa)