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
- 47.12.30Commercio al dettaglio non specializzato con prevalenza di ferramenta, materiali da costruzione e piante
Description
- retail sale of a large variety of goods among of which however the following should be predominant:
- hardware
- building materials
- paints, varnishes and lacquers
- flat glass
- do-it-yourself material, electrical and plumbing material and equipment
- doors and windows
- garden and landscaping equipment
- carpets, rugs, wall and floor coverings
- flowers, plants and fertilisers
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 47.12.3:
- specialised retail sale of hardware, building materials, paints and glass, see 47.52
- specialised retail sale of carpets, rugs, wall and floor coverings, see 47.53
- specialised retail sale of flowers, plants, fertilisers, pets and pet food, see 47.76
Frequently asked questions
I run a DIY store with hardware, DIY products, building materials, and plants: ATECO code 47.12.30 or a specialised shop code?
Use 47.12.30 when you sell a broad variety with a predominance of hardware, building materials, and plants. If you specialise exclusively in hardware, use 47.52.10. A multi-department DIY store falls under this code.
I only sell flowers, plants, and fertilisers in a garden centre: is that 47.12.30?
No, if you specialise in plants and gardening use 47.76.10. 47.12.30 applies to a non-specialised store that combines hardware, building supplies, and garden products.
My DIY store also sells furniture and household goods: how do I choose?
What predominates determines the code. If hardware and building materials prevail, stay with 47.12.30; if furniture and household articles prevail, switch to 47.12.20.