ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.27.90— Commercio al dettaglio di altri prodotti alimentari n.c.a.(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)
- 47.2COMMERCIO AL DETTAGLIO DI PRODOTTI ALIMENTARI, BEVANDE E TABACCO IN ESERCIZI SPECIALIZZATI
- 47.29Commercio al dettaglio di altri prodotti alimentari in esercizi specializzati
- 47.29.90Commercio al dettaglio di altri prodotti alimentari in esercizi specializzati n.c.a.
Frequently asked questions
I sell tea, oils, flour, pasta and eggs in a specialist loose-food shop — code 47.27.90?
Yes. Code 47.27.90 is the residual category for specialised food products not classified elsewhere: tea, oils, flour, sugar, pasta, eggs and ready meals not intended for on-site consumption. If you sell a wide variety of food items like a convenience store, use 47.11.02 instead.
Loose-food shop or supermarket? The heading explicitly excludes supermarkets.
If you are a supermarket, convenience store or hypermarket, 47.27.90 does not apply: the heading directs them to the non-specialised code 47.11.02. The residual 47.27.90 is for shops specialised in particular food products.
I sell packaged ready meals to heat at home — food retail or food service?
You remain within 47.27.90 as long as the ready meals are packaged and not intended for immediate on-site consumption. If you serve food to eat on the premises or immediately as takeaway, that is food service, which falls outside division 47.