ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.83.20— Commercio al dettaglio di parti e accessori 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
- 45.40.2Commercio all'ingrosso e al dettaglio ed intermediazione di parti e accessori per motocicli e ciclomotori
- 45.40.21Commercio all'ingrosso e al dettaglio di parti e accessori per motocicli e ciclomotori
Frequently asked questions
I sell helmets, spare parts, and accessories for motorcycles — is the code 47.83.20?
Yes. 47.83.20 covers the retail sale of motorcycle parts and accessories, new and used, and protective equipment for motorcyclists such as helmets. It is the right code for a motorcycle parts and accessories shop.
I sell both motorcycle and car parts in the same shop — which code takes precedence?
It depends on the predominant activity. Motorcycle parts fall under 47.83.20; motor vehicle parts and accessories have their own code 47.82.00.
I mainly sell motorcycle parts and occasionally a used scooter — just one code?
No, they are separate categories. Parts and accessories fall under 47.83.20; complete motorcycles, new or used, fall under 47.83.10. The choice is based on the predominant activity.