ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.76.10— Commercio al dettaglio di fiori, piante e fertilizzanti(rimappatura complessa)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
54%
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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
- 47.89.0Commercio al dettaglio ambulante di altri prodotti
- 47.89.01Commercio al dettaglio ambulante di fiori, piante, bulbi, semi e fertilizzanti
Frequently asked questions
I'm opening a flower and plant shop that also carries fertilisers and seeds — is the code 47.76.10?
Yes. Flowers, plants, seeds, fertilisers, and plant-protection products all fall under this code. If you also stock animals and animal feed as a distinct department, you will also need 47.76.20.
A florist that also sells pots, garden tools, and plant-protection products — does everything fall here?
Plant-protection products and fertilisers stay under this code, together with flowers and plants. For hardware and garden equipment, however, consider the hardware store code 47.52.10 if they become the predominant activity.
I sell artificial flowers and decorative arrangements — do they belong under 47.76.10?
Usually not, if they are non-plant decorative items. This code covers real flowers and plants, seeds, and fertilisers. Miscellaneous decorative gift items may instead fall under other miscellaneous non-second-hand products 47.78.99.