ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.15.05— Attività di intermediari del commercio all'ingrosso di ferramenta(unito da più codici)
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
- 46.15.02Agenti e rappresentanti di articoli di ferramenta e di bricolage
Frequently asked questions
I source orders for mattresses and home furnishing articles on a commission basis: is the code 46.15.02 or the direct wholesale code for furniture?
46.15.02, if you act as a commission agent for mattresses, furnishing accessories and furniture made of wicker, rattan or straw without purchasing them yourself. Those who buy and resell furniture on their own account use 46.47.10 instead.
I work as an agent for wicker furniture and home furnishings, not office furniture: is 46.15.02 correct?
Yes. Furniture made of cane, wicker, rattan, cork and straw, as well as home furnishings, falls here. Wooden, metal and plastic furniture for offices and shops has its own code, 46.15.01.
I act as an agent for mattresses and mattress bases: does that fall under 46.15.02 or household goods?
46.15.02, because mattresses and mattress bases are listed among the activities of this code. Tableware, glassware and household appliances fall instead under 46.15.04.