ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.71.30— Commercio al dettaglio di articoli di biancheria intima(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
- 47.71Commercio al dettaglio di articoli di abbigliamento in esercizi specializzati
- 47.71.30Commercio al dettaglio di biancheria personale, maglieria, camicie
Frequently asked questions
I'm opening an underwear and lingerie boutique: does ATECO code 47.71.30 also cover children's underwear?
Yes. Underwear for adults, babies, and children all falls under this code. If the shop also sells outerwear for adults, the primary code to use instead becomes 47.71.10.
I sell swimwear and hosiery alongside underwear — do they fall here or under accessories?
Underwear stays here, but watch out for genuine accessories. Gloves, ties, hats, and umbrellas belong under the clothing accessories code 47.71.50, so consider which category dominates your range.
My underwear shop also sells pyjamas and nightwear — does the code change?
Usually not; underwear and corsetry remain under this code. Only if the focus shifts to outerwear for adults does it make sense to look at 47.71.10. As long as you are dealing with underwear and personal linen, 47.71.30 is the right choice.