ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.61.00— Commercio al dettaglio di libri(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
- 47.61Commercio al dettaglio di libri in esercizi specializzati
- 47.61.00Commercio al dettaglio di libri nuovi in esercizi specializzati
Frequently asked questions
Opening a bookshop that sells books and audiobooks: ATECO code 47.61.00 or the newsagent one?
Yes, a bookshop is 47.61.00, which covers books and audiobooks on physical media. Newspapers, magazines and periodicals have their own code — the newsagent code 47.62.10. Books versus periodical publications is the dividing line.
I sell books alongside a large range of stationery: which code takes precedence?
It depends on what drives the most revenue. If the bookshop is the core, 47.61.00 applies; if pens, notebooks and office supplies predominate, the code becomes 47.62.20. The code follows the highest-revenue product line.
I sell second-hand and collectible books: do I stay on 47.61.00 or move to used goods?
Usually yes, if books are your product and you operate as a bookshop — even for everyday used stock. If, however, the business is primarily built around rare collectible items, the classification moves towards the collectibles code 47.69.20. The nature of the item determines the code.