ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.40.20— Commercio al dettaglio di apparecchiature per telecomunicazioni(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
- 47.42.00Commercio al dettaglio di apparecchiature per le telecomunicazioni e la telefonia in esercizi specializzati
Frequently asked questions
A mobile phone shop selling smartphones, handsets and accessories — code 47.40.20?
Yes. Smartphones, mobile phones, fixed-line telephones and related accessories — such as chargers, hands-free kits, screen protectors and cases — belong in 47.40.20. Computers have their own code: 47.40.10.
I sell phones and also activate SIM cards and operator contracts — just one code?
The retail sale of phones and accessories is 47.40.20. Activating contracts as an agent or intermediary for a network operator is a service activity with its own code outside division 47. When you do both, the predominant activity determines the primary code.
A mixed shop with phones, tablets and a few TVs — telecoms or audio-visual?
For telephony, use 47.40.20. If TVs and audio-visual equipment predominate, the code becomes 47.40.30. The primary department determines the activity code.