ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.78.99— Commercio al dettaglio di altri prodotti vari non di seconda mano 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)
- 47.7COMMERCIO AL DETTAGLIO DI ALTRI PRODOTTI IN ESERCIZI SPECIALIZZATI
- 47.78Commercio al dettaglio di altri prodotti (esclusi quelli di seconda mano) in esercizi specializzati
- 47.78.9Commercio al dettaglio di altri prodotti non alimentari
- 47.78.99Commercio al dettaglio di altri prodotti non alimentari n.c.a.
Frequently asked questions
When should I use 47.78.99 rather than a more specific code in the same family?
I sell personalised gadgets and promotional merchandise — does that fall under 47.78.99?
Yes. Retail of promotional articles is explicitly included in 47.78.99. If, however, you print and personalise the items yourself as a service, that activity is a manufacturing/processing operation and does not fall under this trade code.
I sell artificial flowers and plants — should I use 47.78.99 or the code for real flowers?
For artificial flowers and plants the code is 47.78.99. Real flowers and plants fall instead under 47.76.10. The deciding factor is whether the product is artificial or living.