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ATECO code 47.78.50

Retail sale of weapons and ammunition, military articles

COMMERCIO AL DETTAGLIO DI ARMI E MUNIZIONI, ARTICOLI MILITARI

ATECO code47.78.50

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 47.63.29Commercio al dettaglio di altre attrezzature sportive(rimappatura complessa)

Recommended INPS scheme:

COMMERCIO

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

40%

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
  • 47.78.50Commercio al dettaglio di armi e munizioni, articoli militari

Frequently asked questions

Sports shop selling skis, fishing gear, camping equipment and ski boots: ATECO code 47.63.29?
Yes, 47.63.29 covers sporting equipment in general: fishing, firearms and ammunition, camping, specialist sports footwear such as football boots and ski boots, technical clothing, tents and sleeping bags. Bicycles and scooters have their own code: 47.63.21.
I sell sporting and hunting firearms and ammunition — do they really fall under 47.63.29?
Yes, under the ATECO 2025 classification, firearms and ammunition sold alongside sporting equipment belong in 47.63.29. It is a regulated activity and requires the public-safety licence under the TULPS, but from an ATECO code standpoint this is the correct reference. Other camping and fishing equipment also remains in the same code.
Do football boots and ski boots go here or under a footwear retailer?
Usually under 47.63.29, because the category explicitly mentions specialist sports footwear such as football boots, ice skates and ski boots. Everyday town shoes and general adult footwear belong instead under 47.72.11.

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