ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.69.12— Commercio al dettaglio di strumenti musicali(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
- 47.59.60Commercio al dettaglio di strumenti musicali e spartiti
Frequently asked questions
Shop selling guitars, pianos, sheet music and accessories: ATECO code 47.69.12?
Yes, musical instruments, sheet music and accessories such as strings, music stands and metronomes all belong in 47.69.12. Recorded audio and video media are a separate category and fall under 47.69.11.
Does sheet music go under instruments or under books?
Sheet music is listed inside 47.69.12 as an accessory to instruments, so it stays here. General textbooks and instructional manuals belong instead in the books category, 47.61.00. Sheet music versus book is the distinction.
I sell instruments and also do minor guitar repairs — do I stay under 47.69.12?
Usually yes for the retail side. ATECO code 47.69.12 covers retail sale of instruments and accessories; repair as a primary activity is a service with its own code. If you are purely a retailer, 47.69.12 is fine; for recorded media sold alongside instruments there is 47.69.11.