ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.53.20— Commercio al dettaglio di rivestimenti per pareti e pavimenti(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)
- 47.5COMMERCIO AL DETTAGLIO DI ALTRI PRODOTTI PER USO DOMESTICO IN ESERCIZI SPECIALIZZATI
- 47.53Commercio al dettaglio di tappeti, scendiletto e rivestimenti per pavimenti e pareti (moquette, linoleum) in esercizi specializzati
- 47.53.20Commercio al dettaglio di carta da parati e rivestimenti per pavimenti (moquette e linoleum)
Frequently asked questions
I sell wallpaper, laminates and vinyl flooring — ATECO code 47.53.20 or building materials 47.52.32?
Yes, finished wall and floor coverings such as wallpaper, laminates and vinyl are 47.53.20. Raw building materials like bricks, cement and tiles fall under 47.52.32. The distinction is ready-to-apply finish versus base material.
Where do cork floors and pre-finished parquet go?
Under 47.53.20. The heading also covers cork floor coverings, so pre-finished parquet and floating floors belong here as coverings. Carpets and rugs, however, have their own code, 47.53.11.
If I sell coverings and also arrange installation, do I stay on 47.53.20?
Usually yes for the sale. The code covers the retail trade of the covering; when fitting becomes the predominant activity, the business moves into specialist construction work. For a shop selling parquet, laminates and wallpaper, 47.53.20 applies and, for carpets, 47.53.11.