ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.27.20— Commercio al dettaglio di caffè(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)
- 47.2COMMERCIO AL DETTAGLIO DI PRODOTTI ALIMENTARI, BEVANDE E TABACCO IN ESERCIZI SPECIALIZZATI
- 47.29Commercio al dettaglio di altri prodotti alimentari in esercizi specializzati
- 47.29.20Commercio al dettaglio di caffè torrefatto
Frequently asked questions
I sell whole-bean, ground coffee and pods to take home — code 47.27.20?
Yes. Coffee and coffee-based products — from ground coffee to capsules and pods — belong in 47.27.20. If, however, you serve coffee at a counter for on-site consumption, that is food service, which falls outside division 47.
A roaster that roasts the beans and sells them — same code as coffee retail?
No. When roasting is the primary activity it is classified as coffee processing, not retail trade under division 47. Code 47.27.20 applies to those who resell ready-to-use coffee — whole bean, ground or in capsules.
A shop selling tea, herbal teas and coffee mixed — coffee code or residual food?
Usually 47.27.20 when coffee is the main product. If tea, herbal teas and other loose food items predominate, the code becomes the residual 47.27.90.