ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.64.00— Commercio al dettaglio di giochi e giocattoli(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)
- 47.6COMMERCIO AL DETTAGLIO DI ARTICOLI CULTURALI E RICREATIVI IN ESERCIZI SPECIALIZZATI
- 47.65Commercio al dettaglio di giochi e giocattoli in esercizi specializzati
- 47.65.00Commercio al dettaglio di giochi e giocattoli (inclusi quelli elettronici)
Frequently asked questions
Toy shop selling toys, board games and party supplies: ATECO code 47.64.00?
Yes, games and toys of any material, party items such as masks and party favours, and magic trick supplies all belong in 47.64.00. Baby equipment such as prams and car seats is a different matter and falls under 47.55.90.
Do toy drones go here or with real drones and electronics?
Toy drones are explicitly listed under 47.64.00, so they stay with games. Actual personal-mobility devices such as electric scooters and hoverboards for everyday use belong instead under the bicycles code, 47.63.21. The dividing line is toy versus means of transport.
I also sell pyrotechnic articles and fireworks for parties — do they fall under 47.64.00?
Yes, party pyrotechnics are listed in the 47.64.00 description. It is a regulated area and selling them requires the public-safety authorisation under the TULPS, but the ATECO code remains this one. For ordinary gift items and wedding favours, look instead at 47.78.25.