ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.54.00— Commercio al dettaglio di elettrodomestici(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)
- 47.5COMMERCIO AL DETTAGLIO DI ALTRI PRODOTTI PER USO DOMESTICO IN ESERCIZI SPECIALIZZATI
- 47.54.00Commercio al dettaglio di elettrodomestici in esercizi specializzati
Frequently asked questions
Appliance store selling washing machines and air conditioners — ATECO code 47.54.00, including spare parts?
Yes, 47.54.00 is the code for electrical household appliances and includes air conditioners, parts and accessories. Non-electric tableware and kitchen items are something different and fall under 47.55.40. What matters here is that the appliance is electric.
I sell small appliances alongside pots and kitchenware — which code prevails?
It depends on the main assortment. If the shop lives on appliances, 47.54.00 stays; if it lives on tableware, cutlery and kitchenware, the prevailing code is 47.55.40. The code follows whichever product line carries the most weight.
I mostly repair appliances and sell only a few — do I use 47.54.00 or a repair code?
Usually not, if you repair more than you sell. Heading 47.54.00 is retail trade; repair of household appliances is a service with its own code in division 95. If you sell and repair is ancillary, 47.54.00 remains correct; for parts and accessories you are also covered here.