ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.71.20— Commercio al dettaglio di articoli di abbigliamento per neonati e bambini(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
- 47.71.20Commercio al dettaglio di confezioni per bambini e neonati
Frequently asked questions
Opening an early-childhood shop selling clothes for babies and children: is the code 47.71.20?
Yes, clothing for babies and children — including formal wear for the little ones — belongs here. If you add adult clothing as a department in the same outlet, you will also need 47.71.10.
I sell children's clothing and also little shoes — does footwear fall under this code?
No, children's footwear has its own code. Clothing for the little ones stays here, while shoes and footwear accessories for babies and children are covered by 47.72.12.
Children's clothing shop plus toys: do I need a second ATECO code?
Yes, if toys form a permanent department. ATECO code 47.71.20 only covers clothing for babies and children. Games and toys have their own dedicated category 47.64.00, to be registered as a secondary activity.