ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.78.22— Commercio al dettaglio di articoli di artigianato(rimappatura complessa)
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
- 47.78Commercio 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
- 47.78.32Commercio al dettaglio di oggetti d'artigianato
Frequently asked questions
I sell craft items I buy from local artisans — code 47.78.22 or the souvenir one?
Usually 47.78.22, if what you sell are genuine handmade craft goods (ceramics, woodwork, woven items, small handcrafted objects) purchased for resale. If the shop focuses instead on tourist mementos (fridge magnets, city T-shirts, gadgets), the correct code is 47.78.21. What matters is the nature of the product, not how appealing it looks.
I buy craft items and resell them but do not make them myself — do I still fall under this ATECO code?
Yes. Code 47.78.22 covers retail trade, so it applies to anyone who purchases handicraft articles and sells them to the public. If, on the other hand, you make the items yourself and then sell them, the main activity is manufacturing and it falls under the manufacturing class corresponding to the type of object, not under this retail category.
A craft stall at fairs and markets — is 47.78.22 valid even without a fixed shop?
Yes, selling handicraft articles from a market stall can still be classified here based on the type of goods. If at the fair you offer an undifferentiated mix of miscellaneous items and gadgets with no specialisation, the classification may shift towards 47.78.99.