ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.21.01— Commercio al dettaglio di frutta e verdura fresca(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
- 47.81.01Commercio al dettaglio ambulante di prodotti ortofrutticoli
Frequently asked questions
I run a fresh fruit and veg stall and I cut fruit into ready-to-eat pieces: do I stay on 47.21.01?
Yes. Pre-cut fresh fruit and vegetables still fall here, because cutting is only a minimal preparation of fresh produce. If the fruit becomes dried, salted, or preserved in jars, switch to 47.21.02 for that portion.
Greengrocer or general food store code? I sell only fruit and vegetables.
If the stall specialises in fresh vegetables and fruit, use 47.21.01. The minimarket or mixed food store code is 47.11.02, and applies when fruit is just one part of a broad food assortment.
I also sell juices and smoothies made from my own fruit: which code do I choose?
You generally stay on 47.21.01 as long as you are selling fruit to take home. Packaged juices sold as a shelf product fall under 47.25.00; if you serve freshly pressed juice for on-site consumption, that becomes food service, outside division 47.