ATECO Code Retail Sale of Other Non-Second-Hand Miscellaneous Products N.e.c.

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
47Commercio al dettaglio
47.7Commercio al dettaglio di altri prodotti, esclusi autoveicoli e motocicli
47.78Commercio al dettaglio di altri prodotti non di seconda mano
47.78.9Commercio al dettaglio di altri prodotti non di seconda mano n.c.a.
47.78.99Commercio al dettaglio di altri prodotti vari non di seconda mano n.c.a.

Description

retail sale of other non-food products n.e.c.
retail sale of promotional items
retail sale of artificial flowers and plants

Exclusion notes

Excluded from division 47:

sale of farmers' products by farmers, see division 01
manufacture and sale of goods, which is generally classified as manufacturing, see divisions 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32
trade in cereal grains, ores, crude petroleum, industrial chemicals, iron and steel, and industrial machinery and equipment, see division 46
sale of food and drinks for consumption on the premises and sale of takeaway food, see division 56
commerce of digital goods, streaming and downloading of contents on digital platforms (e.g. e-books, audio), see section J
rental and leasing of motor vehicles or motorcycles, see 77.1
rental and leasing of personal and household goods to the general public, see 77.2

Excluded from class 47.78:

retail sale of church furnishings, see 47.55
retail sale of fishing gear, see 47.63
retail sale of weapons and ammunition, see 47.63
retail sale of stamps and coins, see 47.69
retail sale of glasses and lenses, see 47.74

Frequently asked questions

When should I use 47.78.99 rather than a more specific code in the same family?

Only when no dedicated code exists for your product. Code 47.78.99 is a catch-all for retail of non-food goods not elsewhere classified, including promotional articles and artificial flowers and plants. If you sell handicrafts, use 47.78.22; if you sell packaging materials, use 47.78.91.

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.

Replaces the following ATECO 2007 code

This 2025 code replaced the code in force until 31 March 2025:

47.78.99— Commercio al dettaglio di altri prodotti non alimentari nca(rimappatura complessa)

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Retail sale of other miscellaneous non-second-hand goods n.e.c.