ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.74.09— Commercio al dettaglio di altri articoli medicali e ortopedici(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
- 47.74.00Commercio al dettaglio di articoli medicali e ortopedici in esercizi specializzati
Frequently asked questions
I'm opening a medical supply store selling wheelchairs, braces, and compression stockings — is the code 47.74.09?
Yes. Crutches, wheelchairs, orthopaedic prostheses, collars, and compression products such as elastic stockings all fall under this code. If you sell glasses and lenses instead, that is the optician code 47.74.01.
I sell hearing aids as a hearing care specialist — is this the right code or the optician one?
This one. Hearing prostheses and hearing aids fall under other medical and orthopaedic goods. Glasses and lenses are kept separate under the optician code 47.74.01.
I sell orthopaedic footwear — does that count as a medical supply store or an ordinary shoe shop?
Medical supply store. Orthopaedic footwear falls here among medical goods; regular adult footwear instead follows the footwear code 47.72.11. The distinction lies in the orthopaedic nature of the product.