ATECO 2007 code — superseded in ATECO 2025
This code was remapped to:
- 46.16.02— Attività di intermediari del commercio all'ingrosso di prodotti tessili per la casa e tappeti(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
- 46.16.0Intermediari del commercio di prodotti tessili, abbigliamento, pellicce, calzature e articoli in pelle
- 46.16.07Agenti e rappresentanti di articoli tessili per la casa, tappeti, stuoie e materassi
Frequently asked questions
I work as an agent for bags, luggage and leather goods — should I use 46.16.07 or the wholesale code for leather articles?
Usually 46.16.07 if you promote sales on behalf of the manufacturer and earn commissions. When you purchase bags and luggage to resell at your own risk, you fall under wholesale trade 46.49.50.
I represent saddlery and harness for horses — is this really covered by 46.16.07?
Yes, saddlery and harness for any animal are explicitly listed under 46.16.07 alongside leather travel goods. They remain here as long as you work as an intermediary without purchasing the goods.
I deal in leather goods but also in belts and wallets classified as clothing accessories — should I use 46.16.07 or the clothing accessories code?
It depends on the product. Bags and leather travel goods fall under 46.16.07, while belts and clothing accessories have their own entry at 46.16.04. Choose based on which category makes up the larger part of your portfolio.