ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.55.10— Commercio al dettaglio di mobili per la casa(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)
- 47.5COMMERCIO AL DETTAGLIO DI ALTRI PRODOTTI PER USO DOMESTICO IN ESERCIZI SPECIALIZZATI
- 47.59Commercio al dettaglio di mobili, di articoli per l'illuminazione e altri articoli per la casa in esercizi specializzati
- 47.59.10Commercio al dettaglio di mobili per la casa
Frequently asked questions
Furniture store selling sofas, beds, mattresses and wardrobes: ATECO code 47.55.10 or the one for other furniture?
Yes, household furniture — including mattresses and springs — falls under 47.55.10. Furniture for offices, schools, churches or restaurants has a different code: 47.55.20. The deciding factor is whether the furniture is intended for domestic use.
I only sell mattresses and bed bases: should I use 47.55.10 or a household goods code?
Usually 47.55.10, because the category explicitly lists mattresses and springs alongside household furniture. A mattress-only store therefore belongs here. Other minor household items such as those made from wood or plastic fall instead under 47.55.90.
Fitted kitchens and bathroom furniture: do they fall under 47.55.10 or among sanitary fittings?
Fitted kitchens sold as household furniture belong under 47.55.10. Sanitary fittings proper — washbasins and heating systems — are a separate family and fall under 47.52.20. Furniture versus installation is the dividing line.