ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.11.01— Commercio al dettaglio non specializzato con prevalenza di prodotti alimentari surgelati(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)
- 47.1COMMERCIO AL DETTAGLIO IN ESERCIZI NON SPECIALIZZATI
- 47.11Commercio al dettaglio in esercizi non specializzati con prevalenza di prodotti alimentari e bevande
- 47.11.50Commercio al dettaglio di prodotti surgelati
Frequently asked questions
I'm opening a mixed frozen-food shop (fish, vegetables, ice cream): ATECO code 47.11.01 or 47.11.02?
Use 47.11.01 when you retail all types of frozen or chilled products as your predominant range. If instead the food assortment is general — fresh and packaged goods — switch to 47.11.02. The deciding factor is whether frozen goods are predominant.
My frozen-food shop also sells some fresh products: do I stay in 47.11.01?
Generally yes, as long as frozen products remain predominant within a non-specialised offering. Once fresh and packaged goods outweigh the frozen range, 47.11.02 is the better fit.
I sell only frozen fish at the counter: 47.11.01 or the fishmonger code 47.23.00?
If you specialise in fish, use the fishmonger code 47.23.00, not this one. 47.11.01 is for a non-specialised shop that sells a variety of frozen goods — fish, vegetables, bread, and so on.