ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.73.90— Commercio al dettaglio di altri prodotti farmaceutici(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
- 47.73Commercio al dettaglio di medicinali in esercizi specializzati
- 47.73.20Commercio al dettaglio in altri esercizi specializzati di medicinali non soggetti a prescrizione medica
Frequently asked questions
I'm opening an herbalist's shop selling loose medicinal plants and herbal teas — is ATECO code 47.73.20 correct?
Yes. Loose medicinal plants and herbal remedies fall under this code, both for herbalist shops and independent herbalists. If you also stock over-the-counter medicines, those go under other pharmaceutical products 47.73.90.
My herbalist's shop also sells natural creams and cosmetics — does everything fall under 47.73.20?
It depends on what predominates. Herbal remedies remain here; but if cosmetics and beauty products become the main activity, the right code is the one for cosmetics 47.75.00.
I sell supplements and herbal products — does this count as herbal or pharmaceutical retail?
Usually herbal, if you are dealing with herbal remedies and medicinal plants. Prescription herbal medicines, however, fall under prescription medicines 47.73.10; the distinction lies in the product's medicinal/drug status.