ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.69.11— Commercio al dettaglio di supporti registrati(rimappatura complessa)
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
- 47COMMERCIO AL DETTAGLIO (ESCLUSO QUELLO DI AUTOVEICOLI E DI MOTOCICLI)
- 47.6COMMERCIO AL DETTAGLIO DI ARTICOLI CULTURALI E RICREATIVI IN ESERCIZI SPECIALIZZATI
- 47.63.00Commercio al dettaglio di registrazioni musicali e video in esercizi specializzati
Frequently asked questions
I sell vinyl records, CDs and DVDs: ATECO code 47.69.11, or the books code if I also carry audiobooks?
Yes, recorded audio and video media — vinyl records, CDs and DVDs included — belong in 47.69.11. Audiobooks are the exception: they follow the books category and therefore go with the bookshop under 47.61.00. The official description explicitly redirects audiobooks to the books code.
A record shop that also sells musical instruments: which code takes precedence?
It depends on what makes up the bulk of your stock. If records and recorded media are your core business, keep 47.69.11; if musical instruments are the heart of the shop, the primary code is 47.69.12. The code follows the main merchandise.
Do I put collectible vinyl records under recorded media or under collectibles?
Usually under 47.69.11 when you handle them as current music media. If the shop's focus is rare pieces treated as collectible objects, you move closer to the collectibles code, 47.69.20. The nature of the sale decides.