ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.55.40— Commercio al dettaglio di articoli per la tavola e la cucina(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
- 47.59.20Commercio al dettaglio di utensili per la casa, di cristallerie e vasellame
Frequently asked questions
I sell pots, cutlery, plates and glassware: ATECO code 47.55.40 or the home appliances one?
Yes, kitchen utensils, cutlery, crockery, glassware and porcelain fall under 47.55.40, together with non-electric tableware and kitchenware. Electric appliances such as blenders and ovens are home appliances and fall under 47.54.00.
Do stovetop coffee makers and solar-powered kitchen appliances belong here?
Yes, provided they are non-electric. The category includes non-electric and solar-powered appliances for the table and kitchen, so a stovetop moka pot falls under 47.55.40. Small electric kitchen appliances remain under 47.54.00.
Tableware and other household items made from wood or plastic: same code?
Not always. Cutlery, crockery and kitchen utensils belong under 47.55.40; household items made from wood, cork, wicker or plastic that are unrelated to the table and kitchen fall instead under other household articles: 47.55.90.