ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.83.10— Commercio al dettaglio di motocicli(diviso in più codici)
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
- 45.40Commercio, manutenzione e riparazione di motocicli e relative parti ed accessori
- 45.40.1Commercio all'ingrosso e al dettaglio ed intermediazione di motocicli e ciclomotori
- 45.40.11Commercio all'ingrosso e al dettaglio di motocicli e ciclomotori
Frequently asked questions
I sell new and used motorcycles and scooters — is the code 47.83.10?
Yes. 47.83.10 covers the retail sale of new and used motorcycles, including mopeds. It applies to motorcycle and scooter dealerships selling to the end consumer.
I sell motorcycles but also helmets, spare parts, and accessories — does it all go under 47.83.10?
No, they are separate categories. 47.83.10 is for the vehicles themselves; parts, accessories, and protective equipment for motorcyclists have their own dedicated code 47.83.20. If you do both, your predominant activity determines the primary code.
I sell both motorcycles and cars in the same business — one code or two?
They are distinct codes. Motorcycles fall under 47.83.10; cars and light vehicles fall under 47.81.10. The primary code is determined by the predominant activity, with the others listed as secondary.