ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.69.30— Commercio al dettaglio di articoli per disegno, pittura e scultura(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
- 47.78Commercio al dettaglio di altri prodotti (esclusi quelli di seconda mano) in esercizi specializzati
- 47.78.3Commercio al dettaglio di oggetti d'arte di culto e di decorazione, chincaglieria e bigiotteria
- 47.78.37Commercio al dettaglio di articoli per le belle arti
Frequently asked questions
Opening a fine arts shop with oil paints, canvases and clay: code 47.69.30 or the artworks code 47.69.91?
Go with 47.69.30. This covers the materials and tools used to create: canvases, oil and watercolour paints, beads, clay. If the shop sells finished paintings and sculptures, the correct category is instead 47.69.91.
I sell stationery alongside pencils, watercolours and drawing pads: stay here or move to stationery?
It depends on what predominates. If the counter is dominated by artistic materials for drawing, painting and sculpting, this is the right code. If pens, notebooks and office supplies are the main focus, the stationery code 47.62.20 is more appropriate.
I also stock musical instruments alongside painting supplies: do I need a separate code?
Yes, musical instruments fall under a different category. This code only covers articles for drawing, painting and sculpture. For guitars, pianos and the like, the reference is 47.69.12, to be registered as a separate activity.