ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.72.20— Commercio al dettaglio di articoli in pelle e articoli da viaggio(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
- 47.72Commercio al dettaglio di calzature e articoli in pelle in esercizi specializzati
- 47.72.20Commercio al dettaglio di articoli di pelletteria e da viaggio
Frequently asked questions
I'm opening a shop selling leather bags, luggage, and wallets — is ATECO code 47.72.20 correct?
Yes. Leather goods and travel articles made of leather or similar materials, such as bags and suitcases, belong here. If you sell leather clothing such as jackets and fur coats, the reference is 47.71.40.
I sell bags and shoes together — do leather goods and footwear share the same code?
No, they are two separate codes even though they sit in the same group. Bags and travel articles go here; adult footwear follows 47.72.11. If you do both, register the predominant one as primary and add the other.
I also carry belts and small leather goods — do they go here or under clothing accessories?
Usually here, because they are leather articles. Bags, wallets, and leather belts all fall under this code. If your range shifts toward textile accessories such as ties and scarves, then look at 47.71.50.