ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.52.10— Commercio al dettaglio di ferramenta, vernici, vetro e materiale elettrico e termoidraulico(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)
- 47.5COMMERCIO AL DETTAGLIO DI ALTRI PRODOTTI PER USO DOMESTICO IN ESERCIZI SPECIALIZZATI
- 47.59Commercio al dettaglio di mobili, di articoli per l'illuminazione e altri articoli per la casa in esercizi specializzati
- 47.59.50Commercio al dettaglio di sistemi di sicurezza
Frequently asked questions
Hardware store selling tools, paints, electrical and plumbing supplies: ATECO code 47.52.10?
Yes. Hardware, paints, solvents, flat glass, DIY materials, hand tools, and electrical and plumbing supplies all fall under 47.52.10. If you mainly sell sanitary ware and heating equipment, the code is the related 47.52.20.
I sell locks, safes and fire extinguishers but do not install them — does this fall under 47.52.10?
Yes. Locks, safes, fire detectors, extinguishers and security systems sold without installation or maintenance fall under 47.52.10. When you also offer installation and maintenance as a service, that part moves outside the retail trade of division 47.