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
- 47.12.20Commercio al dettaglio non specializzato con prevalenza di mobili e articoli per uso domestico
Description
- retail sale of a large variety of goods among of which however the following should be predominant:
- textiles, e. g. bedlinen
- household furniture
- lighting equipment
- tableware, e.g. cutlery, crockery, glassware
- other household goods, e.g. cork and wickerwork goods
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 47.12.2:
- specialised retail sale of textiles, see 47.51
- specialised retail sale of furniture, lighting equipment, tableware and other household goods, see 47.55
Frequently asked questions
I run a home store selling a mix of furniture, textiles, and tableware: ATECO code 47.12.20 or a specialised shop code?
Use 47.12.20 when you sell a broad variety of goods with a predominance of furniture and household articles — textiles, lighting, tableware. If you sell exclusively home furniture, use 47.55.10. The non-specialised variety is the key distinction.
I only sell fabrics and household linens: is that 47.12.20?
No, if you specialise in textiles use 47.51.10. 47.12.20 applies to a non-specialised home store that combines furniture, textiles, lighting, and tableware.
My home store also sells small household appliances: how do I choose the ATECO code?
What predominates determines the code. If furniture and household articles prevail, stay with 47.12.20; if IT equipment and household appliances prevail, switch to 47.12.10.