ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.27.10— Commercio al dettaglio di latte e prodotti lattiero-caseari(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
- 47.29Commercio al dettaglio di altri prodotti alimentari in esercizi specializzati
- 47.29.10Commercio al dettaglio di latte e di prodotti lattiero-caseari
Frequently asked questions
A cheese and dairy shop that also has a few cured meats at the counter — 47.27.10 or a butcher code?
Use 47.27.10 for milk, cheeses and milk-based preparations. Cured meats at the counter belong to the butchery code 47.22.00. When a deli counter mixes both departments, the predominant one determines the code.
I sell raw milk from an automatic dispenser on my farm — which code applies?
If you are a retailer reselling milk and dairy products you use 47.27.10. Direct sales of milk produced by your own animals on a farm follow the rules for direct agricultural sales, which fall outside division 47 of the retail trade classification.
A shop with dairy products as part of a broad food range — specific code or general food?
Usually 47.27.10 when dairy is the dedicated speciality department. If the outlet carries many different food lines and dairy is just one part, look at the mixed food store code 47.11.02.