ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.40.10— Commercio al dettaglio di computer, unità periferiche e software(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)
- 47.4COMMERCIO AL DETTAGLIO DI APPARECCHIATURE INFORMATICHE E PER LE TELECOMUNICAZIONI (ICT) IN ESERCIZI SPECIALIZZATI
- 47.41.00Commercio al dettaglio di computer, unità periferiche, software e attrezzature per ufficio in esercizi specializzati
Frequently asked questions
A shop selling computers, printers, consoles and video games — code 47.40.10?
Yes. Computers, peripherals, gaming consoles, non-customised software on physical media and recordable storage media all belong in 47.40.10. Smartphones and telephony equipment have their own code: 47.40.20.
I sell computers but also repair customers' PCs — one code or two?
The retail sale of computers and peripherals is 47.40.10. PC repair is a service activity with its own code outside division 47. When you do both, the predominant activity is registered as the primary code.
A shop that refills ink cartridges and toners and sells a few printers — does it fall here?
Yes. Code 47.40.10 includes ink cartridge and toner refilling by retailers alongside the sale of computers and peripherals. If, however, your main business is stationery and office supplies, the code changes to 47.62.20.