ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.23.00— Commercio al dettaglio di pesce, crostacei e molluschi(rimappatura complessa)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
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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
- 47.81.0Commercio al dettaglio ambulante di prodotti alimentari e bevande
- 47.81.02Commercio al dettaglio ambulante di prodotti ittici
Frequently asked questions
A fishmonger selling fresh fish, frozen fish, and some prepared items: is 47.23.00 correct?
Yes. Fish, seafood, fishery products, and fish-based preparations all fall under 47.23.00, including sea algae and macroalgae. If the fishmonger is simply a counter inside a supermarket, the general-purpose store code 47.11.02 applies instead.
I sell only packaged frozen fish: fishmonger or frozen food store?
If the counter specialises in fish products, stay on 47.23.00 even for the frozen range. A non-specialised store selling mainly various types of frozen food uses 47.11.01 instead.
I fry fish and sell it as takeaway from my fishmonger's: do I need to change code?
Only if selling cooked fish for consumption becomes the core activity — in that case you enter takeaway food service, outside division 47. As long as you primarily sell raw fish to be cooked at home, even with some preparation, you stay on 47.23.00.