ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.55.30— Commercio al dettaglio di articoli per l'illuminazione(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
- 47.59Commercio al dettaglio di mobili, di articoli per l'illuminazione e altri articoli per la casa in esercizi specializzati
- 47.59.30Commercio al dettaglio di articoli per l'illuminazione
Frequently asked questions
Shop selling lamps, chandeliers and spotlights: ATECO code 47.55.30 or the electrical materials one?
Yes, lamps and lighting equipment have their own dedicated category: 47.55.30. Installation electrical materials — cables and distribution boards — fall instead under the hardware and electrical materials code 47.52.10. The distinction is a luminaire versus an installation component.
I sell decorative lamps alongside home accessories and furniture: which code takes precedence?
It depends on your main product mix. If lighting is the core of the business, 47.55.30 is correct; if furniture drives the majority of sales, the primary code becomes 47.55.10. The code follows whichever product generates the most revenue.
Should I classify LED strip lights and smart bulbs under lighting or home appliances?
Usually under 47.55.30, because they remain lighting products. True appliances — refrigerators, washing machines and air conditioners — are a different category and fall under 47.54.00. A light fitting is still lighting even if it is smart.