ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.18.26— Attività di intermediari del commercio all'ingrosso di apparecchiature fotografiche e strumenti ottici(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
- 46.18Intermediari del commercio specializzato in altri prodotti
- 46.18.9Intermediari del commercio di attrezzature sportive, biciclette e altri prodotti n.c.a.
- 46.18.93Agenti e rappresentanti di articoli fotografici, ottici e prodotti simili; strumenti scientifici e per laboratori di analisi
Frequently asked questions
I am an agent for guitars, pianos, and instruments on behalf of music brands — this code or the audio-video one?
Yes, musical instruments sold on a wholesale commission basis fall under 46.18.93. The distinction is instruments versus consumer electronics: amplifiers and audio-video systems as consumer products go in 46.18.50.
What changes for the ATECO code between being a musical instrument agent and a shop that buys and resells them?
The difference lies in ownership of the goods. As a commission agent who never purchases the instruments, you fall in 46.18.93. If you buy and resell instruments on your own account, the activity is direct trade, outside the 46.18 agents' family.
I handle musical instruments as well as sheet music, accessories, and various small items — do I stay here?
Usually yes, as long as musical instruments remain the predominant product. When the mandates expand to a varied assortment with no dominant product line, the activity shifts to the catch-all code 46.18.99.