ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.77.00— Commercio al dettaglio di orologi e articoli di gioielleria(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
- 47.77Commercio al dettaglio di orologi e articoli di gioielleria in esercizi specializzati
- 47.77.00Commercio al dettaglio di orologi, articoli di gioielleria e argenteria
Frequently asked questions
I'm opening a jewellery store selling watches, gold jewellery, and silverware — is the code 47.77.00?
Yes. Watches, jewellery, and silverware fall under this code. If you sell costume jewellery and accessories made from non-precious metals, the correct code is the costume jewellery one 47.78.24.
I sell second-hand or trade-in watches and jewellery — do they fall under 47.77.00?
No, second-hand goods follow a different path. Code 47.77.00 applies to new watches and jewellery. For second-hand watches and jewellery items, the code is 47.79.32.
What is the difference between jewellery and costume jewellery in terms of ATECO code?
The deciding factor is the material and its value. Jewellery, watches, and silverware belong to 47.77.00; costume jewellery in non-precious materials falls under 47.78.24. If you sell both, register the predominant one.