ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.82.00— Commercio al dettaglio di parti e accessori di autoveicoli(diviso in 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
- 45COMMERCIO ALL'INGROSSO E AL DETTAGLIO E RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 45.3COMMERCIO DI PARTI E ACCESSORI DI AUTOVEICOLI
- 45.32.00Commercio al dettaglio di parti e accessori di autoveicoli
Frequently asked questions
I sell spare parts, tyres, and accessories for cars to the public — is the code 47.82.00?
Yes. 47.82.00 covers the retail sale of parts, equipment, and accessories for motor vehicles, new and used, including tyres. It is the right code for a car parts shop aimed at the end consumer.
I sell spare parts and also fit tyres in my workshop — is that retail or vehicle repair?
If your main activity is selling the parts, you stay on 47.82.00. If fitting tyres, tyre replacement, and vehicle repair predominate, that is a vehicle repair activity and belongs in the motor vehicle maintenance codes, not in this retail category.
I also sell motorcycle accessories alongside car parts — same code or a separate one for motorcycles?
Motor vehicle parts fall under 47.82.00, but spare parts and accessories for motorcycles have their own dedicated code: 47.83.20. If you sell both, your predominant activity determines the primary code.