ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.81.10— Commercio al dettaglio di automobili e autoveicoli leggeri(rimappatura complessa)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
40%
Calculate your taxes
Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO; RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 45COMMERCIO ALL'INGROSSO E AL DETTAGLIO E RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 45.1COMMERCIO DI AUTOVEICOLI
- 45.11.0Commercio di autovetture e di autoveicoli leggeri
- 45.11.01Commercio all'ingrosso e al dettaglio di autovetture e di autoveicoli leggeri
Frequently asked questions
I sell new and used cars to the public — is the code 47.81.10?
Yes. 47.81.10 covers the retail sale of new and used passenger cars and other light motor vehicles, including electric vehicles, passenger cars, and leisure vehicles such as caravans and motorhomes. It applies to sales to the end consumer.
I sell motorhomes, caravans, and touring caravans — do they fall under 47.81.10 or the trailers code?
Motorhomes and touring caravans fall under 47.81.10, which explicitly mentions leisure vehicles. Trailers without their own engine for motor vehicles are instead classified under other motor vehicles 47.81.20.
I only sell vans and heavy commercial vehicles, not cars — which code do I use?
Not 47.81.10, which covers cars and light vehicles. Motor vehicles other than light passenger cars — such as heavy-duty vehicles and off-road vehicles — fall under 47.81.20.