Tax Democracy

ATECO code 47.53.12

Retail sale of carpets and rugs

COMMERCIO AL DETTAGLIO DI TAPPETI

ATECO code47.53.12

ATECO 2007 code — superseded in ATECO 2025

This code was remapped to:

  • 47.53.11Commercio al dettaglio di tappeti e moquette(rimappatura complessa)

Recommended INPS scheme:

COMMERCIO

Flat-rate scheme (forfettario)

Eligible for the flat-rate scheme?

Yes

Threshold:

€85,000

Profitability coefficient:

40%

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
  • 47.53Commercio al dettaglio di tappeti, scendiletto e rivestimenti per pavimenti e pareti (moquette, linoleum) in esercizi specializzati
  • 47.53.1Commercio al dettaglio di tappeti, tende e tendine
  • 47.53.12Commercio al dettaglio di tappeti

Frequently asked questions

Curtain and drapery shop selling to the public — ATECO code 47.53.12 or fabrics under 47.51.10?
Yes, for finished curtains and net curtains the code is 47.53.12. If instead you sell fabric by the metre that customers have made up elsewhere, you fall under 47.51.10. Ready-made curtain versus fabric by the metre is the dividing line.
I sell curtains and also fit the track or rail — does the code change?
Usually not, as long as selling the curtain is the core business. Heading 47.53.12 covers the retail sale of curtains and net curtains; incidental fitting of a rail or track does not shift the code. For carpets and rugs in the same department there is 47.53.11.
Do awnings and technical outdoor shading go here or with other household goods?
Heading 47.53.12 covers fabric curtains and net curtains. Sunshades and garden parasols are classified among other household goods, under 47.55.90. What matters is the nature of the product, not its intended use outdoors.

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