ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.52.40— Commercio al dettaglio di attrezzature per il giardinaggio e la paesaggistica(rimappatura complessa)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO; RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 47COMMERCIO AL DETTAGLIO (ESCLUSO QUELLO DI AUTOVEICOLI E DI MOTOCICLI)
- 47.5COMMERCIO AL DETTAGLIO DI ALTRI PRODOTTI PER USO DOMESTICO IN ESERCIZI SPECIALIZZATI
- 47.52Commercio al dettaglio di ferramenta, vernici, vetro piano e materiali da costruzione in esercizi specializzati
- 47.52.40Commercio al dettaglio di macchine, attrezzature e prodotti per l'agricoltura; macchine e attrezzature per il giardinaggio
Frequently asked questions
I sell lawn mowers, brush cutters and garden tools — ATECO code 47.52.40 or a garden centre with plants?
Yes, for equipment the code is 47.52.40, which covers machinery and tools for gardening and grounds maintenance such as lawn mowers. If instead the shop lives on flowers, plants and fertilisers, the relevant code becomes 47.76.10.
A garden centre selling both plants and tools — which code prevails?
The one that drives the most turnover. If the assortment is led by equipment, 47.52.40 is correct; if nursery stock and blooms are the heart of the business, go with 47.76.10. The primary code follows the main merchandise, not the shop's name.
Can I group garden equipment together with hardware under 47.52.10?
Only if it represents a marginal share of a hardware store. When garden equipment is the specialist product, it goes under 47.52.40; the general hardware, paint and plumbing supplies store stays under 47.52.10.