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
- 47.11.0Commercio al dettaglio non specializzato con prevalenza di prodotti alimentari, bevande o tabacchi
- 47.11.01Commercio al dettaglio non specializzato con prevalenza di prodotti alimentari surgelati
Description
- retail sale of frozen or deep-frozen food products of any kind, e.g. fish, vegetables, bread, ice cream products
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 47.11:
- retail sale of fuel, in combination with food, beverages, products for the maintenance of vehicles, car washing services, etc. where the sale of fuel is predominant, see 47.30
Frequently asked questions
I'm opening a mixed frozen-food shop (fish, vegetables, ice cream): ATECO code 47.11.01 or 47.11.02?
Use 47.11.01 when you retail all types of frozen or chilled products as your predominant range. If instead the food assortment is general — fresh and packaged goods — switch to 47.11.02. The deciding factor is whether frozen goods are predominant.
My frozen-food shop also sells some fresh products: do I stay in 47.11.01?
Generally yes, as long as frozen products remain predominant within a non-specialised offering. Once fresh and packaged goods outweigh the frozen range, 47.11.02 is the better fit.
I sell only frozen fish at the counter: 47.11.01 or the fishmonger code 47.23.00?
If you specialise in fish, use the fishmonger code 47.23.00, not this one. 47.11.01 is for a non-specialised shop that sells a variety of frozen goods — fish, vegetables, bread, and so on.
Replaces the following ATECO 2007 code
This 2025 code replaced the code in force until 31 March 2025:
- 47.11.50— Commercio al dettaglio di prodotti surgelati(rimappatura complessa)