ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.79.20— Commercio al dettaglio di oggetti di antiquariato e mobili di seconda mano(unito da più codici)
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)
- 47.7COMMERCIO AL DETTAGLIO DI ALTRI PRODOTTI IN ESERCIZI SPECIALIZZATI
- 47.79Commercio al dettaglio di articoli di seconda mano in negozi
- 47.79.20Commercio al dettaglio di mobili usati e oggetti di antiquariato
Frequently asked questions
I run an antique and second-hand furniture shop — is the code 47.79.20?
Yes. Code 47.79.20 covers antiques, second-hand furniture and also antiquarian books. It is the right code for anyone who buys used or period pieces and resells them to the public.
I sell modern second-hand furniture, not antiques — does the antiques code still apply?
Yes. Code 47.79.20 includes both genuine antiques and second-hand furniture in general. If the furniture is new, however, the activity does not involve used goods and should be classified under the class 47.55 codes dedicated to new furniture.
I only stock antique books and period prints — is the code 47.79.20 or the second-hand bookshop code?
Antique and antiquarian books belong here, under 47.79.20. A shop dealing exclusively in ordinary second-hand books uses 47.79.10 instead. The deciding factor is whether the stock has an antique or collectible character.