ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.63.10— Commercio al dettaglio di imbarcazioni(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)
- 47.6COMMERCIO AL DETTAGLIO DI ARTICOLI CULTURALI E RICREATIVI IN ESERCIZI SPECIALIZZATI
- 47.64Commercio al dettaglio di articoli sportivi in esercizi specializzati
- 47.64.20Commercio al dettaglio di natanti e accessori
Frequently asked questions
I sell leisure boats and inflatable dinghies with their accessories: ATECO code 47.63.10?
Yes, leisure and sports boats along with their accessories fall under 47.63.10. Sporting equipment in general — including camping and fishing gear — has a different code: 47.63.29.
Do sails and sailing equipment go here or under other household articles?
Sails for boats and nautical accessories follow the vessel, so 47.63.10 applies. Only sails not intended for boats fall outside this category and end up under other household articles at 47.55.90.
I sell boats and also carry out maintenance: does the sales code change?
Usually not for the sales side. Category 47.63.10 covers retail sale of boats and accessories; boat maintenance and repair is a service with its own code. If you only sell, 47.63.10 remains correct; for bicycles sold alongside boats there is 47.63.21.