ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.78.92— Commercio al dettaglio di articoli funerari e cimiteriali(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
- 47.78.9Commercio al dettaglio di altri prodotti non alimentari
- 47.78.93Commercio al dettaglio di articoli funerari e cimiteriali
Frequently asked questions
I'm opening a physical sex shop — is the ATECO code 47.78.93?
Yes. A sex shop falls under code 47.78.93, the category for retail sale of adult articles. It applies to shops specialising in erotic toys and intimate-wellness products.
An online-only sex shop with no physical premises — is 47.78.93 still required?
Yes. If the sale of adult articles is your specialist activity, the business code remains 47.78.93 for e-commerce as well. The online channel does not change the nature of the product being sold.
I sell lingerie and underwear alongside some adult articles — sex shop or clothing?
It depends on which product line prevails. If underwear and lingerie are the main focus, the correct code is the relevant clothing code, for example 47.71.10. If adult erotic articles predominate, stay on 47.78.93.