ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.21.02— Commercio al dettaglio di frutta e verdura secca e conservata(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)
- 47.2COMMERCIO AL DETTAGLIO DI PRODOTTI ALIMENTARI, BEVANDE E TABACCO IN ESERCIZI SPECIALIZZATI
- 47.21Commercio al dettaglio di frutta e verdura in esercizi specializzati
- 47.21.0Commercio al dettaglio di frutta e verdura
- 47.21.02Commercio al dettaglio di frutta e verdura preparata e conservata
Frequently asked questions
I sell loose dried fruit, dried pulses, and preserved vegetables: is 47.21.02 correct?
Yes. Dried, salted, or jarred fruit and vegetables belong here. As soon as you also carry fresh produce from a display counter, switch to the companion code 47.21.01 for that part.
Dried fruit or a general food code? I run a stall selling dried fruit and spices.
For dried fruit proper, use 47.21.02. Spices, teas, oils, and other loose food products not attributable to this class fall under 47.27.90.
I run a local specialty food shop selling preserves, vegetables in oil, and dried fruit: which ATECO code?
47.21.02 normally covers fruit and vegetable preserves. However, if the core of the business is supplements and dietary products, the code becomes 47.27.30.