ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.12.40— Commercio al dettaglio non specializzato con prevalenza di cosmetici, articoli di profumeria e detersivi, articoli di cancelleria e giochi(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
- 47.89.03Commercio al dettaglio ambulante di profumi e cosmetici; saponi, detersivi ed altri detergenti per qualsiasi uso
Frequently asked questions
I run a shop with a mix of cosmetics, detergents, stationery, and toys: ATECO code 47.12.40 or a specialised code?
Use 47.12.40 when you sell a broad variety with a predominance of cosmetics, perfumery, detergents, stationery, and toys. If you specialise exclusively in cosmetics, use 47.75.00. A mixed personal-care and household store falls under this code.
I only sell detergents and cleaning products: is that 47.12.40?
No, if you specialise in cleaning products use 47.78.40. 47.12.40 applies to the non-specialised store that combines detergents, cosmetics, stationery, and toys.
My discount store sells cosmetics and stationery but also food: how do I choose?
What predominates determines the code. If cosmetics, detergents, and stationery prevail, stay with 47.12.40; if food and beverages prevail, switch to 47.11.02.