ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.30.00— Commercio al dettaglio di carburanti per autotrazione(diviso in più codici)
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)
- 47.30Commercio al dettaglio di carburante per autotrazione in esercizi specializzati
- 47.30.00Commercio al dettaglio di carburante per autotrazione
Frequently asked questions
I run a petrol station that also has an on-site café and shop — just one code, 47.30.00?
Yes, as long as fuel sales are the predominant activity. The heading covers a service station even in combination with food, beverages and vehicle maintenance products, provided fuel remains the primary activity. If the on-site café becomes predominant, a food-service code is required instead.
I sell only hydrogen and electric vehicle charging — does that fall under 47.30.00?
Yes for hydrogen, which the heading explicitly mentions, and for zero-emission fuels in general. Petrol sold alongside e-fuels still falls here as long as e-fuel sales are not the predominant activity; if they become predominant the classification changes.
A station with a car wash and lubricants for sale — fuel code or automotive services?
Usually 47.30.00, because lubricants, coolants and car-wash services are part of the service-station offering when fuel is the predominant activity. Selling automotive parts and accessories as a standalone shop has a separate code: 47.82.00.