ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.75.00— Commercio al dettaglio di cosmetici e di articoli di profumeria(rimappatura complessa)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
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
- 47.75Commercio al dettaglio di cosmetici, di articoli di profumeria e di erboristeria in esercizi specializzati
- 47.75.10Commercio al dettaglio di articoli di profumeria, prodotti per toletta e per l'igiene personale
Frequently asked questions
I'm opening a perfumery selling creams, make-up, and personal care products — is the code 47.75.00?
Yes. Perfumes, cosmetics, toiletries, and personal care products all fall under this code. If you also sell natural cosmetics and herbs as your main activity, consider the herbalist code 47.73.20.
I sell cosmetics and also some over-the-counter pharmaceutical products — do they share the same code?
No. Cosmetics and perfumery stay here; non-prescription medicines and homeopathic products have their own code 47.73.90. If you do both, you register the predominant activity and add the other.
A cosmetics shop that also sells pet care products — does the code change?
Yes, for the pet products. Personal care cosmetics stay under this code; hygiene and grooming products for pets follow the pet supplies code 47.76.20.