ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.78.25— Commercio al dettaglio di bomboniere(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
- 47.78Commercio 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
- 47.78.35Commercio al dettaglio di bomboniere
Frequently asked questions
I'm opening a shop selling wedding and christening favours — is the right code 47.78.25?
Yes. Wedding favours and commemorative keepsakes for ceremonies, including weddings, fall under 47.78.25. If you also sell printed invitations and stationery in the same shop, that part counts as stationery and is not covered by this code.
A favour with a religious figurine or holy card — does it count as a favour or a religious article?
It counts as a favour, provided the product is intended as a ceremony keepsake. The code remains 47.78.25. If instead you sell genuine devotional items (rosaries, sacred images for religious practice), the correct code is 47.78.23.
I sell favours alongside a wide range of generic gift items — should I stay on 47.78.25?
Only if favours remain the predominant activity. When the shop is primarily a general gift and novelty store with no specialisation in ceremonies, the catch-all code 47.78.99 is more appropriate.