ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.74.01— Commercio al dettaglio di occhiali e lenti(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)
- 47.7COMMERCIO AL DETTAGLIO DI ALTRI PRODOTTI IN ESERCIZI SPECIALIZZATI
- 47.78Commercio al dettaglio di altri prodotti (esclusi quelli di seconda mano) in esercizi specializzati
- 47.78.20Commercio al dettaglio di materiale per ottica e fotografia
Frequently asked questions
I'm opening an optician's shop selling prescription glasses and contact lenses — is the new 2025 code 47.74.01?
Yes. From 2025, the activities of an optician — covering prescription glasses, corrective lenses, contact lenses, and sunglasses — fall under 47.74.01. For other medical aids such as prostheses and orthopaedic articles, the code is 47.74.09.
I only sell non-prescription sunglasses — do I still fall under 47.74.01?
Yes. Non-corrective sunglasses are included in this code alongside corrective ones. If you also sell binoculars, microscopes, or precision optical instruments, those go under the photography and optics code 47.78.10.
I'm an optician who also sells hearing aids — do I need a second code?
Yes. Spectacles and lenses remain under 47.74.01, while hearing aids and auditory prostheses belong to other medical and orthopaedic articles 47.74.09. The two activities must be kept separate.