ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.69.20— Commercio al dettaglio di articoli di filatelia, numismatica e da collezionismo(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
- 47.78.9Commercio al dettaglio di altri prodotti non alimentari
- 47.78.91Commercio al dettaglio di filatelia, numismatica e articoli da collezionismo
Frequently asked questions
I sell boxes, tape, twine and sacks to the public — is the right code 47.78.91?
Yes. Code 47.78.91 covers retail of packaging materials, including twine, ropes and jute sacks. It applies to businesses that sell these materials to the end consumer, not to businesses that provide packing as a service on behalf of third parties.
I supply packaging and cardboard boxes to shops and companies, not to private individuals — is 47.78.91 still correct?
No, if the customer base consists of resellers or businesses. Code 47.78.91 is for retail; wholesale supply of packaging falls under the wholesale trade codes for intermediate goods.
I sell gift wrap and wrapping supplies — does that count as packaging or stationery?
If it is packing material (wrapping paper, ribbons, boxes, void fill) the code remains 47.78.91. If the shop is primarily a stationery and office-supply store, the correct classification shifts to the dedicated stationery codes, not this category.