ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.78.24— Commercio al dettaglio di bigiotteria(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
- 47.78.36Commercio al dettaglio di chincaglieria e bigiotteria (inclusi gli oggetti ricordo e gli articoli di promozione pubblicitaria)
Frequently asked questions
I sell costume jewellery and a few gold pieces — code 47.78.24 or the jewellery one?
If real gold and silver are only occasional and the bulk of your stock is costume jewellery (earrings, necklaces, accessories in non-precious metal), you stay on 47.78.24. When precious items become the predominant activity, the correct code is the jewellery one 47.77.00. It is the predominant material that decides.
A handmade costume jewellery stall at a market — is it costume jewellery or handicrafts?
If you buy the jewellery to resell it, it is 47.78.24. If you make it yourself as a craftsperson and then sell it, the activity shifts towards handicrafts: for the retail sale of purchased handmade articles look at 47.78.22, whereas self-produced items belong in manufacturing.
Second-hand and vintage costume jewellery for resale — does it stay under 47.78.24?
No, if you sell second-hand pieces. New costume jewellery is 47.78.24; for second-hand watches and jewellery there is 47.79.32, and for general second-hand goods the codes in class 47.79 apply.