ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.12.10— Commercio al dettaglio non specializzato con prevalenza di apparecchiature informatiche ed elettrodomestici(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)
- 47.1COMMERCIO AL DETTAGLIO IN ESERCIZI NON SPECIALIZZATI
- 47.19Commercio al dettaglio in altri esercizi non specializzati
- 47.19.20Commercio al dettaglio in esercizi non specializzati di computer, periferiche, attrezzature per le telecomunicazioni, elettronica di consumo audio e video, elettrodomestici
Frequently asked questions
I have a large electronics store with other departments too: ATECO code 47.12.10 or a specialised shop code?
Use 47.12.10 when you sell a wide variety of goods with a predominance of IT, communications equipment, and household appliances. If you are specialised exclusively in computers, use 47.40.10; exclusively in household appliances, use 47.54.00. The non-specialised variety is what sets this code apart.
I sell only smartphones and mobile phones in a single-category shop: is that 47.12.10?
No, if you are a single-category telephony retailer you are specialised and should use 47.40.20. 47.12.10 applies to stores that sell many different categories with IT and household appliances as the predominant lines.
My megastore sells electronics but also food and drinks: how do I choose the ATECO code?
What predominates determines the code. If non-food IT and appliance products prevail, stay with 47.12.10; if food and beverages prevail, switch to 47.11.02.