ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.78.30— Commercio al dettaglio di combustibile per uso domestico, bombole di gas, carbone e legna da ardere(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
- 47.78.40Commercio al dettaglio di combustibile per uso domestico e per riscaldamento
Frequently asked questions
A shop selling loose and refill detergents and cleaning products — is the right code 47.78.40?
Yes. Code 47.78.40 covers specialised retail of cleaning products: detergents, cleansers, sponges and similar items, including refill formats. The key requirement is that the primary product is for cleaning.
I sell detergents alongside cosmetics and personal-care products — which code takes precedence?
It depends on the predominant activity. If the shop is mainly personal care and perfumery, use 47.75.00. If household cleaning products are the main focus, stay on 47.78.40.
I supply detergents to cleaning companies and block-of-flats managers, not to private individuals — is 47.78.40 still correct?
No, if the sales are to professional users. Code 47.78.40 is retail to the final consumer; supplying businesses falls under the wholesale trade codes for cleaning products.