ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.71.10— Commercio al dettaglio di articoli di abbigliamento per adulti(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
- 47.71Commercio al dettaglio di articoli di abbigliamento in esercizi specializzati
- 47.71.10Commercio al dettaglio di confezioni per adulti
Frequently asked questions
Opening a clothing shop for adults that also carries a few children's items: can I keep just 47.71.10?
Yes, if adults are the primary activity. Shirts, jumpers and formal wear for adults belong here. When clothing for babies and children grows into a proper department, it makes sense to add 47.71.20 as an additional code.
I sell adult clothing together with bags and belts — do underwear and accessories go in the same code?
Opening a second-hand and vintage adult clothing shop: does 47.71.10 apply?
No. There is a dedicated category for vintage and second-hand clothing: retail sale of second-hand clothing 47.79.31. ATECO code 47.71.10 applies to new garments.