ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.15.03— Attività di intermediari del commercio all'ingrosso di apparecchiature di riscaldamento, ventilazione e condizionamento domestico(rimappatura complessa)
Recommended INPS scheme:
COMMERCIO
Flat-rate scheme (forfettario)
Eligible for the flat-rate scheme?
Yes
Threshold:
€85,000
Profitability coefficient:
62%
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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
- 46.13.0Intermediari del commercio di legname e materiali da costruzione
- 46.13.03Agenti e rappresentanti di apparecchi ed accessori per riscaldamento e condizionamento e altri prodotti similari
Frequently asked questions
I source orders of doors, windows and flat glass for construction companies on a commission basis: is the code 46.13.03 or the direct wholesale code for building materials?
46.13.03, if you work on commission for doors, windows, flat glass and sanitary ware without purchasing them yourself. If you buy and resell the materials on your own account, the direct wholesale code is 46.83.29.
I work as an agent for windows, doors and prefabricated buildings: does that fall under 46.13.03?
Yes. Doors, windows, prefabricated buildings and construction equipment are among the activities covered by this code. For timber alone there is a dedicated code, 46.13.01.
I act as an agent for sanitary ware for builders' merchants: 46.13.03 or a hardware code?
46.13.03, because sanitary ware is listed here among building materials. Hardware and tools sold on commission have their own dedicated code, 46.15.05.