ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.17.07— Attività di intermediari del commercio all'ingrosso di altri prodotti alimentari e tabacchi(rimappatura complessa)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
62%
Calculate your taxes
Classification
- GCOMMERCIO ALL'INGROSSO E AL DETTAGLIO; RIPARAZIONE DI AUTOVEICOLI E MOTOCICLI
- 46COMMERCIO ALL'INGROSSO (ESCLUSO QUELLO DI AUTOVEICOLI E DI MOTOCICLI)
- 46.1INTERMEDIARI DEL COMMERCIO
- 46.17.0Intermediari del commercio di prodotti alimentari, bevande e tabacco
- 46.17.07Agenti e rappresentanti di altri prodotti alimentari (incluse le uova e gli alimenti per gli animali domestici); tabacco
Frequently asked questions
I am a sales agent for food supplements and various products for large-scale retail: ATECO code 46.17.07?
Yes, food supplements for human consumption, eggs, pet food and animal feed supplements fall under 46.17.07 when you act as an agent. It is the residual code for food products that do not have a specific category of their own.
I handle eggs and tobacco alongside other food products: do I need a separate code for tobacco?
No, 46.17.07 explicitly includes tobacco alongside other residual food products. A single code covers the full range as long as you remain a commission agent.
I am an agent for fruit and vegetables, not generic food products: can I still use 46.17.07?
Generally no, because fruit and vegetables have their own dedicated code at 46.17.01. Code 46.17.07 is only used for food products that do not fall under a specific category such as meat, fish, dairy or beverages.