ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.55.20— Commercio al dettaglio di altri mobili(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
- 47.78.10Commercio al dettaglio di mobili per ufficio
Frequently asked questions
I'm opening a photography shop selling cameras, lenses, and binoculars — is the code 47.78.10?
Yes. Cameras, precision instruments, and optical equipment such as telescopes, microscopes, and binoculars all fall here. Eyeglasses and corrective lenses are excluded; they follow the optician code 47.74.01.
I sell cameras and also sunglasses — do they both fall under 47.78.10?
Only cameras and optical equipment belong here. Sunglasses, whether corrective or not, fall under the optician code 47.74.01. Keep the two activities separate if you carry both.
I sell cameras alongside computers and tablets — do I need a second code?
Yes, if electronics become a permanent department. Cameras and optical equipment stay here; for computers and peripherals there is the dedicated IT retail code 47.40.10.