ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 47.11.02— Commercio al dettaglio non specializzato con prevalenza di altri prodotti alimentari, bevande o tabacchi(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
- 47COMMERCIO AL DETTAGLIO (ESCLUSO QUELLO DI AUTOVEICOLI E DI MOTOCICLI)
- 47.1COMMERCIO AL DETTAGLIO IN ESERCIZI NON SPECIALIZZATI
- 47.11Commercio al dettaglio in esercizi non specializzati con prevalenza di prodotti alimentari e bevande
- 47.11.10Ipermercati
Frequently asked questions
I'm opening a supermarket or minimarket: ATECO code 47.11.02 or 47.11.01?
Use 47.11.02 when you sell a general food assortment — fresh and packaged goods — with food products, beverages, or tobacco as the predominant lines. If the shop mainly sells frozen goods, use 47.11.01 instead. Supermarkets, minimarkets, and neighbourhood grocery stores all fall under this code.
My market sells food but also detergents, household goods, and stationery: do I stay in 47.11.02?
Yes, as long as food products, beverages, or tobacco remain predominant over everything else. When non-food products take over, switch to 47.12.10 or the appropriate 47.12 subcategory based on the dominant product.
I run a general store with food, household goods, and clothing mixed together: which ATECO code do I choose?
It depends on what predominates. If food and beverages are the top sellers, stay with 47.11.02; if non-food products dominate, choose the 47.12 subcategory matching the main product — for example, clothing and footwear would mean 47.12.50.