ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.22.00— Commercio al dettaglio di carne e di prodotti a base di carne(rimappatura complessa)
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; RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 47COMMERCIO AL DETTAGLIO (ESCLUSO QUELLO DI AUTOVEICOLI E DI MOTOCICLI)
- 47.8COMMERCIO AL DETTAGLIO AMBULANTE
- 47.81.0Commercio al dettaglio ambulante di prodotti alimentari e bevande
- 47.81.03Commercio al dettaglio ambulante di carne
Frequently asked questions
A butcher selling fresh meat, cured meats, and a few ready-made dishes: is this the right code?
Yes, 47.22.00 covers butchery: fresh meat, poultry, game, offal, cured meats, and salted meat. If, however, you produce your own sausages and meat products for resale, that manufacturing activity falls under 10.13.00.
I sell only sliced cured meats and cheeses in a deli: butcher code or dairy code?
For cured meats, stay on 47.22.00, as they are meat-based products. Cheeses and dairy have their own code, 47.27.10: if the deli mixes both sections, use whichever is predominant.
A butcher counter inside a supermarket: is a separate 47.22.00 code needed?
No — if meat is a department within a general-purpose store, stay on the supermarket code 47.11.02. Code 47.22.00 applies when the butcher's is a standalone specialised shop.