ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.24.20— Commercio al dettaglio di pasticceria e dolciumi(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)
- 47.2COMMERCIO AL DETTAGLIO DI PRODOTTI ALIMENTARI, BEVANDE E TABACCO IN ESERCIZI SPECIALIZZATI
- 47.24Commercio al dettaglio di pane, torte, dolciumi e confetteria in esercizi specializzati
- 47.24.20Commercio al dettaglio di torte, dolciumi, confetteria
Frequently asked questions
I sell fresh pastries, cakes, and sweets but don't make them myself: 47.24.20 or the bread code?
Yes, 47.24.20. Selling fresh pastry and confectionery, even with minor preparation, falls here. Bread has the companion code 47.24.10.
I have a pastry shop with a lab where I make the sweets myself: do I stay on this code?
Only if the shop remains a retail outlet. When producing pastries is the main activity — for resale or on-site service — that is food manufacturing and falls outside division 47 retail.
A loose sweets and chocolate shop: confectionery code or other food code?
47.24.20 normally covers confectionery and sweets. If the outlet has a broad food assortment and sweets are only a small part, look at the residual code 47.27.90.