ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.73.10— Commercio al dettaglio di medicinali soggetti a prescrizione medica(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
- 47.73.10Farmacie
Frequently asked questions
What is the difference between a pharmacy and a parapharmacy in terms of ATECO code — does a parapharmacy use 47.73.10?
Only if it dispenses prescription medicines: this code covers prescription drugs for human and veterinary use. A parapharmacy selling only over-the-counter medicines without a prescription falls under other pharmaceutical products 47.73.90.
My pharmacy also sells herbal products — do they fall under 47.73.10?
Yes, herbal medicinal products of plant origin are included here. Do bear in mind, however, that loose herbal remedies and medicinal plants have a dedicated code: 47.73.20.
My pharmacy also dispenses prescription veterinary medicines — do I need a separate code?
No. Prescription veterinary medicines fall under this same code alongside human medicines. If you handle veterinary products that do not require a prescription, those go under other pharmaceutical products 47.73.90.