ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.71.50— Commercio al dettaglio di accessori per l'abbigliamento(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
- 47.71.50Commercio al dettaglio di cappelli, ombrelli, guanti e cravatte
Frequently asked questions
I sell hats, gloves, ties, and umbrellas — does ATECO code 47.71.50 cover all these accessories?
Yes. Gloves, ties, braces, hats, and umbrellas all fall under clothing accessories. However, if you add full garments for adults, the primary activity could shift to 47.71.10.
I'm opening a shop selling carnival costumes and fancy dress: does this code apply?
Yes, carnival costumes, masks, fancy-dress outfits, workwear, and uniforms all fall here under clothing accessories. If you also sell party toys and games, consider adding 47.64.00.
I carry costume jewellery alongside ties and scarves — does the jewellery go under this code?
No, costume jewellery has its own category. Textile accessories such as ties and scarves stay here, but for costume jewellery the correct code is 47.78.24.