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
- 47.12.90Commercio al dettaglio non specializzato di altri prodotti n.c.a.
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
Frequently asked questions
I run a non-food general store that doesn't fit any of the specific 47.12 codes: is 47.12.90 the right choice?
Yes, 47.12.90 is the catch-all code for non-specialised retail of products not classified elsewhere. If your shop has a clear predominant category — for example, furniture and home goods — use 47.12.20. You fall back to 47.12.90 only when no specific code fits.
I sell a little of everything non-food with no dominant department: 47.12.90 or 47.11.02?
Use 47.12.90 when the non-food range has no predominant category covered by another 47.12 code. If food and beverages are the main draw, switch to 47.11.02. A food majority places you in class 47.11.
My shop is truly mixed but clothing seems to dominate: do I stay on 47.12.90?
No — if a dominant category can be identified you must use the dedicated code. For clothing and footwear that is 47.12.50. Code 47.12.90 is reserved for cases where no clear predominance can be established.