ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.52.20— Commercio al dettaglio di articoli igienico-sanitari e per riscaldamento(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)
- 47.5COMMERCIO AL DETTAGLIO DI ALTRI PRODOTTI PER USO DOMESTICO IN ESERCIZI SPECIALIZZATI
- 47.52Commercio al dettaglio di ferramenta, vernici, vetro piano e materiali da costruzione in esercizi specializzati
- 47.52.20Commercio al dettaglio di articoli igienico-sanitari
Frequently asked questions
Bathroom showroom with baths, basins and sanitary ware: ATECO code 47.52.20?
Yes. Sanitary ware and heating equipment — including baths, washbasins and bidets — fall under 47.52.20. Hardware, paints, and electrical and plumbing supplies have the neighbouring code 47.52.10.
I sell saunas, swimming pools and spa kits but do not install them — does this fall under 47.52.20?
Yes. Saunas, swimming pools and spas — even in kit form — sold without installation fall under 47.52.20. When you also offer assembly as a service, that part moves outside retail trade in division 47.
Sanitary ware shop that also sells tiles and bathroom materials — sanitary ware or building materials?
For sanitary ware and heating equipment stay on 47.52.20. Tiles and other building materials have the code 47.52.32: the dominant department determines the primary code.