Tax Democracy

ATECO code 47.62.20

Retail sale of stationery and office supplies

COMMERCIO AL DETTAGLIO DI ARTICOLI DI CARTOLERIA E FORNITURE PER UFFICIO

ATECO code47.62.20

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 47.62.20Commercio al dettaglio di articoli di cancelleria(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)
  • 47.6COMMERCIO AL DETTAGLIO DI ARTICOLI CULTURALI E RICREATIVI IN ESERCIZI SPECIALIZZATI
  • 47.62Commercio al dettaglio di giornali e articoli di cartoleria in esercizi specializzati
  • 47.62.20Commercio al dettaglio di articoli di cartoleria e forniture per ufficio

Frequently asked questions

Stationery shop with pens, notebooks and office supplies: ATECO code 47.62.20 or the newsagent one?
Yes, a stationery shop selling writing materials, office supplies and school supplies is 47.62.20. Newspapers, magazines and periodicals have the newsagent code: 47.62.10. Stationery versus printed periodicals is the distinction.
I sell stationery alongside school textbooks: which code do I choose as the primary one?
It depends on the main product line. If pens, notebooks and office materials predominate, 47.62.20 applies; if the school bookshop is the core, the primary code becomes 47.61.00. The code follows the highest revenue.
Do drawing and fine-art supplies have their own code or do they go under stationery?
They usually have their own code. Pens, pencils, notebooks and office supplies are 47.62.20; canvases, paints and materials for drawing, painting and sculpture belong under 47.69.30. Stationery versus art materials.

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