ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.40.30— Commercio al dettaglio di apparecchiature radiotelevisive(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)
- 47.4COMMERCIO AL DETTAGLIO DI APPARECCHIATURE INFORMATICHE E PER LE TELECOMUNICAZIONI (ICT) IN ESERCIZI SPECIALIZZATI
- 47.43Commercio al dettaglio di apparecchiature audio e video in esercizi specializzati
- 47.43.00Commercio al dettaglio di apparecchi audio e video in esercizi specializzati
Frequently asked questions
A shop selling TVs, audio systems and media players — code 47.40.30?
I sell TVs and also large household appliances — does everything go under 47.40.30?
No. Code 47.40.30 covers radios, TVs and audio-visual equipment. Large household appliances such as refrigerators and washing machines have their own code within the household appliances group, outside category 47.40.
A hi-fi shop with records, vinyl and a few TVs — audio-visual equipment or recorded media?
For audio equipment and televisions, use 47.40.30. If the core of the shop is records, vinyl and pre-recorded music media, the classification changes, because what matters there is the recorded content rather than the playback device.