ATECO 2007 code — superseded in ATECO 2025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
- 46.15.0Intermediari del commercio di mobili, articoli per la casa e ferramenta
- 46.15.03Agenti e rappresentanti di articoli casalinghi, porcellane, articoli in vetro eccetera
Frequently asked questions
I source orders for domestic air conditioners and boilers on a commission basis: is the code 46.15.03 or the one for non-domestic use?
46.15.03, if you act as a commission agent for domestic heating, ventilation and air-conditioning equipment. The same equipment for non-domestic use, also sold on commission, falls instead under 46.14.01.
I work as an agent for domestic air conditioners: what is the difference compared to the direct wholesale of household appliances?
The difference lies in ownership of the goods. As an agent you work on commission and remain on 46.15.03. Those who buy and resell household appliances on their own account use the direct wholesale code, for example 46.43.30.
I also act as an agent for extension leads and cables for domestic appliances: does that fall under 46.15.03?
Yes, cables, extension leads and sets of insulated cables for domestic use are listed among the activities of this code. For other household articles such as tableware and glassware there is instead 46.15.04.