ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.76.20— Commercio al dettaglio di animali da compagnia e alimenti per animali da compagnia(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
- 47.76Commercio al dettaglio di fiori, piante, semi, fertilizzanti, animali domestici e alimenti per animali domestici in esercizi specializzati
- 47.76.20Commercio al dettaglio di piccoli animali domestici
Frequently asked questions
I'm opening a pet shop selling dogs, cats, pet food, and accessories — is the code 47.76.20?
Yes. Pet animals, food, accessories, and hygiene and grooming products for animals all fall under this code. If you also sell flowers and plants as a separate department, you will also need 47.76.10.
I only sell pet food and accessories — no live animals. Do I still fall under 47.76.20?
Yes. The code covers both pet animals and their food and accessories, even if you do not sell live animals. It also includes food for animals kept as household companions, such as chickens and horses.
A pet shop that also sells shampoos and grooming products — is a separate code needed?
No. Hygiene and grooming products for pet animals are already included in this code. Be aware, however, that personal care cosmetics for people fall under the cosmetics and perfumery code 47.75.00.