ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.78.23— Commercio al dettaglio di articoli religiosi(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
- 47.78.3Commercio al dettaglio di oggetti d'arte di culto e di decorazione, chincaglieria e bigiotteria
- 47.78.33Commercio al dettaglio di arredi sacri ed articoli religiosi
Frequently asked questions
A sacred and devotional articles shop — code 47.78.23 or the liturgical furnishings one?
It depends on what you actually sell. For retail religious and devotional articles (rosaries, sacred images, votive candles, nativity scenes) you use 47.78.23. For liturgical furnishings and church furniture the classification points to 47.55.20, because the key factor there is that the items are furniture.
I sell religious statues and icons alongside gift items — does it still count as religious articles?
Yes, if the religious side is predominant. If the shop is mainly general gift items and giftware with just a few devotional pieces, the more accurate classification becomes 47.78.99.
Wedding favours for baptisms and communions featuring a holy card — religious article or wedding favour?
Almost always a wedding favour. When the product is intended as a ceremony keepsake, the code is 47.78.25. Code 47.78.23 covers the devotional article itself, not gift items tied to a specific event.