ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.71.40— Commercio al dettaglio di articoli di abbigliamento in pelle e pelliccia(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
- 47.71Commercio al dettaglio di articoli di abbigliamento in esercizi specializzati
- 47.71.40Commercio al dettaglio di pellicce e di abbigliamento in pelle
Frequently asked questions
I sell leather jackets and fur coats: should I use code 47.71.40 or the general adult clothing code 47.71.10?
Go with 47.71.40 if your shop specialises in leather garments and fur articles. The deciding factor is the material and your specialisation. If you carry mixed clothing and leather is just one part of it, you fall under adult clothing 47.71.10.
I also stock leather bags and travel goods alongside garments — do they go under the same code?
No, bags and leather goods have a separate code. This one covers leather and fur clothing. For leather bags, luggage, and travel articles the reference is 47.72.20.
I sell second-hand or consignment fur coats — does this code still apply?
No, second-hand goods follow a different path. 47.71.40 applies to new leather and fur garments. If you sell pre-owned furs and clothing, the correct code is the one for second-hand clothing 47.79.31.