ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.69.91— Commercio al dettaglio di opere d'arte(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
- 47.78.3Commercio al dettaglio di oggetti d'arte di culto e di decorazione, chincaglieria e bigiotteria
- 47.78.31Commercio al dettaglio di oggetti d'arte (incluse le gallerie d'arte)
Frequently asked questions
Opening a commercial art gallery selling paintings and sculptures: is the code 47.69.91?
Yes. Commercial art galleries and the retail sale of paintings and sculptures belong here. If the shop sells materials for painting and sculpting instead, it switches to 47.69.30.
I sell prints, antiques and antique furniture — does this fall here or under the antiques code?
Usually not, if antiques are the core of the business. This category covers paintings and sculptures as works of art; for period objects and second-hand furniture the correct code is 47.79.20.
I am an artist selling only my own works in a shop — do I use the same code as a gallery?
Only if the activity is the retail sale of works of art, regardless of who created them, does 47.69.91 apply. Artistic production as a profession follows different classifications; what matters here is the over-the-counter sale of the works.