Tax Democracy

ATECO code 47.59.99

Retail sale of other household articles n.e.c.

COMMERCIO AL DETTAGLIO DI ALTRI ARTICOLI PER USO DOMESTICO N.C.A.

ATECO code47.59.99

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 47.55.90Commercio al dettaglio di attrezzature per bambini e altri articoli per la casa(rimappatura complessa)

Recommended INPS scheme:

COMMERCIO

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

40%

Classification

  • GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO; RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
  • 47COMMERCIO AL DETTAGLIO (ESCLUSO QUELLO DI AUTOVEICOLI E DI MOTOCICLI)
  • 47.5COMMERCIO AL DETTAGLIO DI ALTRI PRODOTTI PER USO DOMESTICO IN ESERCIZI SPECIALIZZATI
  • 47.59Commercio al dettaglio di mobili, di articoli per l'illuminazione e altri articoli per la casa in esercizi specializzati
  • 47.59.9Commercio al dettaglio di altri articoli diversi per uso domestico n.c.a.
  • 47.59.99Commercio al dettaglio di altri articoli per uso domestico n.c.a.

Frequently asked questions

I sell prams, pushchairs and child car seats: ATECO code 47.55.90?
Yes, baby equipment such as prams, pushchairs, baby carriers and child car seats falls under 47.55.90. Footwear and clothing for infants and children belong to other categories — for example, children's shoes fall under 47.72.12.
Household articles in plastic, wood, wicker and garden umbrellas: do they all go under 47.55.90?
Yes, this is the code for other household articles: items made from wood, cork, wicker or plastic, non-electric appliances other than tableware and kitchenware, sun shades and garden umbrellas. If the item is for the table or kitchen, the correct code is 47.55.40.
Do I put domestic sewing machines here or under home appliances?
Usually under 47.55.90, because the category specifically lists sewing machines and knitting machines for domestic use among other household articles. Refrigerators, washing machines and air conditioners are home appliances and belong under 47.54.00.

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