ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.78.91— Commercio al dettaglio di articoli per imballaggio(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
- 47.78Commercio al dettaglio di altri prodotti (esclusi quelli di seconda mano) in esercizi specializzati
- 47.78.9Commercio al dettaglio di altri prodotti non alimentari
- 47.78.92Commercio al dettaglio di spaghi, cordami, tele e sacchi di juta e prodotti per l'imballaggio (esclusi quelli in carta e cartone)
Frequently asked questions
I sell headstones, urns and cemetery articles — is the right code 47.78.92?
Yes. Code 47.78.92 covers retail of funeral and cemetery articles, including urns and headstones. It relates to the sale of objects, not to organising funerals or transporting remains, which are separate services.
I also run a funeral home in addition to selling headstones — is it still the same code?
No, they are two separate activities. Code 47.78.92 covers the sale of articles; organising funerals and funeral-home operations fall under the funeral services code in division 96, not here.
I sell headstones that I carve myself from rough marble — is that trade or stone working?
If the main activity is engraving and working stone, it falls under the relevant manufacturing category, not 47.78.92. This code applies when you purchase finished funeral articles and resell them to the public.