ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.15.04— Attività di intermediari del commercio all'ingrosso di altri articoli per la casa(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
- 46.18Intermediari del commercio specializzato in altri prodotti
- 46.18.2Intermediari del commercio di elettronica di consumo audio e video, materiale elettrico per uso domestico, elettrodomestici
- 46.18.22Agenti e rappresentanti di apparecchi elettrodomestici
Frequently asked questions
I work as an agent for bicycles and e-bikes supplying cycling shops — is ATECO code 46.18.22 correct?
Yes, 46.18.22 is the specific code for a bicycle agent when you take orders on commission on behalf of the manufacturer. Bicycles have their own dedicated code, separate from other sports equipment.
I deal in bicycles but also helmets, accessories, and cycling apparel — does everything fall under 46.18.22?
Not for sports equipment in general, which has its own agent code at 46.18.23. Code 46.18.22 is dedicated to bicycles; for the accessories and equipment side, use whichever code reflects the predominant activity.
I am an agent for skis and surfboards, not bicycles — can I use the same code?
No, skis and boards fall under the sports equipment agent code 46.18.23. Code 46.18.22 applies only to bicycles.